Oxfam v Birmingham City District Council

Subject Matter

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, s 40 (1) (5)

[1974] 1 WLR 1167; [1974] 2 All ER 1071; 73 LGR 29, Ch D

[1976] AC 126; [1975] 2 WLR 874; [1975] 2 All ER 289; 73 LGR 442, HL(E)

Appellate History

Oxfam v Birmingham City District Council [1974] 1 WLR 1167; [1974] 2 All ER 1071; 73 LGR 29, Ch D

Decision of Templeman J affirmed

Oxfam v Birmingham City District Council [1976] AC 126; [1975] 2 WLR 874; [1975] 2 All ER 289; 73 LGR 442, HL(E)

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