Paterson v. Inland Revenue [1906] ScotLR 43_692 (07 June 1906)

Paterson v. Inland Revenue [1906] ScotLR 43_692 (07 June 1906)

A separately leased billiard saloon, with no internal communication to the public-house and used as a distinct business, is not part of the 'licensed premises' nor does it fall within 'offices, courts, yards, and gardens therewith occupied' under section 43 of the Inland Revenue Act 1880. Its value cannot be aggregated with the public-house for excise duty purposes.

Citation
[1906] ScotLR 43_692
Parties
Pursuer/reclaimer: William Cleghorn Paterson; Defender/respondent: Lord Advocate representing Commissioners of Inland Revenue
Jurisdiction
Scotland
Judgment Date
07 June 1906
Procedural Posture
Civil Appeal / Appeal From Lord Ordinary in Exchequer Causes
Outcome
appeal allowed
Legal Topics
Excise Duty, Public House Licensing, Statutory Interpretation, Definition of 'offices', Aggregation of Premises for Duty
Tax Law Licensing Law Excise Duty Public House Licensing Statutory Interpretation Definition of 'offices' Aggregation of Premises for Duty

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Parties

William Cleghorn Paterson

Pursuer/reclaimer

Lord Advocate representing Commissioners of Inland Revenue

Defender/respondent

Procedural Posture

Civil Appeal / Appeal From Lord Ordinary in Exchequer Causes

Legal Issues

  1. 1 Whether a separately leased billiard saloon above a public-house is part of the 'licensed premises' for excise duty under the Inland Revenue Act 1880, section 43
  2. 2 Whether the billiard saloon constitutes 'offices, courts, yards, and gardens therewith occupied' within the meaning of the Act

Ratio Decidendi

A separately leased billiard saloon, with no internal communication to the public-house and used as a distinct business, is not part of the 'licensed premises' nor does it fall within 'offices, courts, yards, and gardens therewith occupied' under section 43 of the Inland Revenue Act 1880. Its value cannot be aggregated with the public-house for excise duty purposes.

Court Disposition

appeal allowed

Orders

  • Interlocutor of 7th March 1906 recalled
  • Declarator granted in favour of pursuer