North Yorkshire Council v Susan Boyce & Anor

North Yorkshire Council v Susan Boyce & Anor

All income and expenditure generated by land held for harbour purposes must be treated as income and expenditure in respect of the harbour undertaking under section 62 of the 1905 Act. The provision of car parking on harbour land is incidental to the main purposes of the Harbour, and all income from such facilities must be credited to the separate harbour revenue account. Revenue from lawfully exploiting a harbour asset (leasing or licensing) is inherently harbour revenue. The 1905 Act requires segregation of capital assets and liabilities. The disputed plots are all held for harbour purposes. Allocation of income is a matter of law, not Council discretion.

Parties
Claimant: North Yorkshire Council; First Defendant: Susan Boyce; Second Defendant: Mazars LLP
Jurisdiction
England and Wales
Judgment Date
19 March 2025
Procedural Posture
Civil / Judgment
Outcome
Judgment for the First Defendant; declarations granted.
Legal Topics
Statutory Harbour Undertakings, Accounting for Harbour Revenue, Segregation of Assets, Appropriation of Land, Incidental Powers, Allocation of Income, Municipal Ports Governance
Local Government Public Law Statutory Interpretation Statutory Harbour Undertakings Accounting for Harbour Revenue Segregation of Assets Appropriation of Land Incidental Powers +2 more

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Parties

North Yorkshire Council

Claimant

Susan Boyce

First Defendant

Mazars LLP

Second Defendant

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether all income and expenditure generated by land held for harbour purposes must be treated as income and expenditure in respect of the harbour undertaking under section 62 of the Whitby Urban District Council Act 1905
  2. 2 Whether the disputed plots are held for harbour purposes
  3. 3 Whether the 1905 Act requires segregation of capital assets and liabilities pertaining to the Harbour

Ratio Decidendi

All income and expenditure generated by land held for harbour purposes must be treated as income and expenditure in respect of the harbour undertaking under section 62 of the 1905 Act. The provision of car parking on harbour land is incidental to the main purposes of the Harbour, and all income from such facilities must be credited to the separate harbour revenue account. Revenue from lawfully exploiting a harbour asset (leasing or licensing) is inherently harbour revenue. The 1905 Act requires segregation of capital assets and liabilities. The disputed plots are all held for harbour purposes. Allocation of income is a matter of law, not Council discretion.

Court Disposition

Judgment for the First Defendant; declarations granted.

Orders

  • All income and expenditure generated by land held for harbour purposes must be treated as income and expenditure in respect of the harbour undertaking under section 62 of the 1905 Act.
  • Provision of car parking on harbour land is incidental to harbour purposes; all income from such facilities must be credited to the harbour revenue account.