The Law Reports (Appeal Cases)
[1976] AC 126
[HOUSE OF LORDS]
OXFAM APPELLANTS AND BIRMINGHAM CITY DISTRICT COUNCIL RESPONDENTS
1975 Feb. 6,
10,
11,
12;
April 30
April 30
Lord Cross of Chelsea, Lord Morris of Borth-y-Gest, Lord Simon of Glaisdale, Lord Edmund-Davies and Lord Fraser of Tullybelton
Rating
— Charity
— Gift shops
— Sale of donated articles
— Use of money raised in charity's work overseas
— Whether shops “used for charitable purposes”
— Whether entitled to rating relief
—
General Rate Act 1967 (c. 9), s. 40 (1) (a)