Held ( affirming the judgment of the Court of Appeal) that a sewer vested in and under control of a local authority is for the purpose of income-tax a hereditament capable of actual occupation, and is chargeable in respect of the annual value thereof according to Schedule A, Rule No. 1, of the Income-Tax Act 1842.
Judges:
Earl of Halsbury, Lords James of Hereford, Robertson, and Atkinson
Citations:
[1907] UKHL TC – 5 – 230, [1907] UKHL 622, 5 TC 230, 45 SLR 622
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 27 April 2022; Ref: scu.622298