The appellant sought to challenge rating entries in the non-domestic rating list, by way of judicial review. The application was out of time, but proceeded as a substantial review. The applicant said the entries were incurably defective in that they misdescribed the properties. Domestic properties could be in the list if used for short stay … Continue reading Curzon Berkeley Ltd, Regina (on Application of) v Bliss (Valuation Officer, London Westminster Group Inland Revenue): Admn 19 Dec 2001
Appeal against finding of liability to pay council tax. Held: A Magistrates’ Court which is invited to make a liability order may be entitled to refuse to make such an order in a case where there has been a serious breach of the mandatory provisions of the Collection Regulations which has caused prejudice to the … Continue reading Hardy v Sefton Metropolitan Borough Council: Admn 27 Jul 2006
The taxpayer complained at being charged council tax as a resident of a house which he owned but had never occupied. Held: Actual residence was critical to the possibility of the charge. The Act recognised a difference btween a resident and an owner. The decision was flawed. Judges: Peter Gibson, Rix, Longmore LJJ Citations: [2004] … Continue reading Bennett, Regina (on the Application of) v Copeland Borough Council: CA 14 May 2004
Appeal against a decision that a property was a house in multiple occupation for council tax purposes. Judges: Calvert Smith J Citations: [2010] EWHC 2921 (Admin), [2011] RVR 74 Links: Bailii Statutes: Local Government Finance Act 1992, Council Tax (Liability for Owners) Regulations 1992 2 Rating Updated: 27 August 2022; Ref: scu.426508
Responsibility for Council Tax Citations: [2010] EWCA Civ 1415, [2011] RVR 163 Links: Bailii Statutes: Local Government Finance Act 1992 6(2) Jurisdiction: England and Wales Rating Updated: 14 August 2022; Ref: scu.445044
The appellant said that the Valuation Tribunal had erred in law in determining that he was liable for Council Tax on a property. Judges: Langstaff J Citations: [2009] EWHC 2179 (Admin), [2009] RA 334 Links: Bailii Statutes: Local Government Finance Act 1992 8, Council Tax (Liability for Owners) Regulations 1992 Jurisdiction: England and Wales Rating … Continue reading Watts v Preston City Council: Admn 27 Apr 2009
The council tax payers sought to reduce the banding for his house saying that it was adversely affected in value by being located so close to the motorway as to be affected by noise. Held: The House of Lords decision in Addis had been reversed by the 1988 Act, and ‘it would seem to me … Continue reading Chilton-Merryweather v Hunt and others: CA 19 Sep 2008
Judges: Mitting J Citations: [2008] EWHC 2013 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 6(2) Jurisdiction: England and Wales Rating Updated: 19 July 2022; Ref: scu.272813
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was liable to pay council tax only at the … Continue reading Williams v Horsham District Council: CA 21 Jan 2004
The resident owned a house but lived elsewhere, visiting the cottage only occasionally, and not staying overnight. He paid full council tax at first but then sought a rebate under the Act. Held: The tribunal had exaggerated the importance of the fact that his wife lived elsewhere and that he did not stay overnight. They … Continue reading Williams v Horsham District Council: Admn 26 Jun 2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated. Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. The licences were stated to be non-exclusive, but the law of rating looks … Continue reading Cinderella Rockerfellas Ltd v Rudd (Valuation Officer): CA 11 Apr 2003
Citations: [1998] EWHC Admin 579 Links: Bailii Statutes: Local Government Finance Act 1992, Council tax (Alterations of Lists and Appeals) Regulations 1993 (1993 No 290) Jurisdiction: England and Wales Local Government, Rating Updated: 27 May 2022; Ref: scu.138700
Principles allowing Ethical Investment by Trustees Should charities, whose principal purposes are environmental protection and improvement and the relief of poverty, be able to adopt an investment policy that excludes many potential investments because the trustees consider that they conflict with their charitable purposes? Held: An amended declaration was granted.‘I should summarise what I consider … Continue reading Butler-Sloss and Others v The Charity Commission for England and Wales and Another: ChD 29 Apr 2022
Swap deals outwith Council powers The authority entered into interest rate swap deals to protect itself against adverse money market movements. They began to lose substantial amounts when interest rates rose, and the district auditor sought a declaration that the contracts were void, there being no express power in the relevant legislation. Held: The arrangements … Continue reading Hazell v Hammersmith and Fulham London Borough Council: HL 1991
Judges: Ter Haar QC DHCJ Citations: [2017] EWHC 1933 (Admin) Links: Bailii Statutes: Local Government Finance Act 1992 1 Jurisdiction: England and Wales Rating Updated: 28 March 2022; Ref: scu.591230
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
Entitlement to a student’s exemption from liability to council tax. [2019] EWCA Civ 19 Bailii Local Government Finance Act 1992 1(1), Council Tax (Discount Disregards) Order 1992 England and Wales Rating Updated: 22 January 2022; Ref: scu.632654
Blake J [2015] EWHC 3193 (Admin) Bailii Local Government Finance Act 1992 13A, Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Local Government, Rating Updated: 05 January 2022; Ref: scu.554428
SIC Procedures Manual – On 28 February 2015, Mr Codona asked Glasgow City Council (the Council) for information from its procedures manual or similar documents relating to the Council’s implementation of its obligations under specified parts and sections of the Local Government Finance Act 1992. The Council informed Mr Codona that it was not obliged … Continue reading Codona and Glasgow City Council: SIC 1 Jul 2015
The Office sought a declaration that the respondent and other banks were subject to the provisions of the Regulations in their imposition of bank charges to customer accounts, and in particular as to the imposition of penalties or charges for the breach of the overdraft limits. Held: The relevant terms were not exempt from assessment … Continue reading Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008
In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013
Air System plant excluded from Rating value The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes. Held: Iceland’s appeal was allowed and the decision of the First Tier Tribunal restored. … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018
The land owners challenged the re-appearance of their empty and disrepaired dweliinghouse in the valuation list. It had been exempt for twelve months. The appellanat said that the appeal property was not a hereditament as it was not in reasonable repair. The officer submitted that the question of whether a property continues to be a … Continue reading Wilson v Josephine Coll (Listing Officer): Admn 13 Oct 2011
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