Site icon swarb.co.uk

Governing Body of Westminster School v Reith (Surveyor of Taxes): HL 22 Oct 1914

The Governors of Westminster School claimed exemption from inhabited-house duty in respect of certain buildings used as class-rooms, and co. The Board of Inland Revenue claimed to assess these buildings under rule 2, Sched. B, of the House Tax Act 1808 as ‘offices.’
Held (Lord Parmoor dissenting) that the buildings in question were not ‘offices,’ and were exempt from assessment.

Judges:

Earl Loreburn, Lords Dunedin, Atkinson, Shaw, and Parmoor

Citations:

[1914] UKHL 880, [1914] UKHL TC – 6 – 486, [1915] AC 259, 6 TC 486, 52 SLR 880

Links:

Bailii, Bailii

Jurisdiction:

England and Wales

Rating

Updated: 26 April 2022; Ref: scu.620730

Exit mobile version