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:
Jurisdiction:
England and Wales
Rating
Updated: 26 April 2022; Ref: scu.620730