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] EWCA Civ 672, [2004] 22 EGCS 140
Links:
Statutes:
Local Government Finance Act 1992 6(2)(a)
Jurisdiction:
England and Wales
Citing:
Cited – Williams v Horsham District Council CA 21-Jan-2004
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 . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 03 November 2022; Ref: scu.197804
