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 ratepayer.
Judges:
Walker J
Citations:
[2006] EWHC 1928 (Admin)
Links:
Statutes:
Local Government Finance Act 1992
Jurisdiction:
England and Wales
Cited by:
Cited – North Somerset District Council v Honda Motor Europe Ltd and Others QBD 2-Jul-2010
Delayed 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 . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 12 December 2022; Ref: scu.249136
