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