The appellants, who owned waterworks, contended they were not in beneficial occupation of a moor owned by them and forming part of their catchment area but not otherwise used except by their shooting tenant. Held that either of these uses was sufficient to constitute the appellants beneficial occupiers and therefore liable to assessment.
Lord Chancellor (Viscount Haldane), the Earl of Halsbury, Lords Atkinson and Shaw
[1913] UKHL 661, 50 SLR 661
Bailii
England and Wales
Rating
Updated: 27 January 2022; Ref: scu.632740
