UTLC RATING – procedure – service of completion notice – whether completion notice addressed only to ‘the owner’ valid – whether delivery of completion notice to premises followed by onward transmission of electronic copy by receptionist without authority to accept service was good service by the billing authority – s.42 and Sched. 4A, Local Government Finance Act 1988 – appeal allowed
[2015] UKUT 301 (LC), [2015] RA 433
Bailii
Local Government Finance Act 1988 4A
England and Wales
Cited by:
Appeal From – UKI (Kingsway) Ltd v Westminster City Council CA 15-Jun-2017
The parties disputed the effective service of a completion notice so as to bring the new property into the rating list. . .
At UTLC – UKI (Kingsway) Ltd v Westminster City Council SC 17-Dec-2018
Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this.
Rating
Updated: 31 December 2021; Ref: scu.552324