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Gallagher (VO) v Church of the Jesus Christ of the Latter Day Saints

DATE: 01 Jan 2006

This case concerns whether the Mormon Church is liable for non-domestic rates in respect of its Temple complex in Preston. I acted for the valuation officer who was successful in the Court of Appeal proceedings (judgment given in November 2006) which established that the complex was liable for rates. The appeal to the House of Lords will be heard in June 2008. This is the leading case on the scope of religious exemption from rates and the appeal to the House of Lords will include human rights arguments.