When a distraint was being carried out, as the goods were being loaded onto the van, the debtor offered cash to satisfy the non-domestic rates liability. It was refused and the were goods taken and sold. He sought damages against the council for wrongful distraint. Held: A distraint under the Act could only be halted … Continue reading Wilson v South Kesteven District Council: CA 13 Jul 2000
When the rating authority discovered ratable premises, and issued claims going back in time the test was not whether they were unaware of them earlier, but whether they could have taken steps beforehand to discover the existence of the premises. A default by the council in taking the practicable steps available to them precluded any … Continue reading Encon Insulation Ltd v Nottingham City Council: Admn 9 Jun 1999
The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable. Held: ‘there is no reason for limiting the ambit of the phrase in the way contended for by the Appellant. As was pointed … Continue reading Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013
The authority requested a liability order for rates arrears over several years. On appeal, it was held that there was nothing in the regulations to a liability order to be restricted to one year. That a demand had to be served for each year did not require separate proceedings. Convenience and the minimising of costs … Continue reading London Borough of Tower Hamlets v Merrick and Thames Magistrates’ Court: Admn 17 Oct 2001
The company appealed against liability orders made against it for non-payment of domestic rates, saying that in each case it had not been the rateable occupier. The property had been subdivided and let to companies of which the appellant was a holding company. Held: The appeal was allowed. The property was a single heraditament. To … Continue reading Tallington Lakes Ltd, Regina (on The Application of) v Grantham Magistrates Court: Admn 25 Nov 2010
Deleayed Rates Claims Service made them Defective The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created substantial prejudice. The Council challenged the correctness … Continue reading North Somerset District Council v Honda Motor Europe Ltd and Others: QBD 2 Jul 2010
