The House was asked whether the conservators of the Firth of Forth were liable to income tax on revenue raised from dues levied on vessels, which revenue had to be applied to preserve and improve the appropriate part of the Firth of Forth.
Held: On previous authority, the House was constrained to hold that the conservators were liable to pay tax on the dues. A distinction was drawn between the position of rate payers and those who paid dues such as those in that case.
Judges:
Lord Buckmaster
Citations:
[1931] AC 540, (1931) 16 Tax Cas 103, [1930] SC 850
Jurisdiction:
Scotland
Cited by:
Cited – Broads Authority v Fry Admn 5-Nov-2015
The boat owner had charged tolls against the respondent boat owner. He failed to pay saying that his vessel being moored at a private mooring on ‘adjacent water’ he was not liable. His appeal against his conviction had succeeded at the Crown Court, . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 12 April 2022; Ref: scu.569405
