Thursday, August 7, 2008

A Mormon Temple is not a place of public religious worship

A decision published today by the House of Lords (Gallagher (Valuation Officer) v Church of Jesus Christ of Latter Day Saints), reaffirmed the decision issued in the case of The Church of Jesus Christ of Latter Day Saints v Henning (Valuation Officer) ([1964] AC 420), in which it was determined that for tax purposes, Mormon temples do not qualify as places of public religious worship in Great Britain. This is apparently because Mormon temples are open only to Mormons in good standing.

The decision clarified that this was not a case in which Mormons were taxed on account of their religion, rather it was that their religion prevented them from providing the public benefit necessary to secure a tax advantage.

To read the full story click here.

No comments: