A breach of the statutory duty by the billing authority to serve the notice as soon as practicable does not operate in all cases as a windfall to the person otherwise liable, but the breach precludes a claim to payment and a duty to pay only where the breach has occasioned ‘some procedural or substantive prejudice’.
Judges:
Lightman J
Citations:
[2006] EWHC 3200 (Admin)
Links:
Statutes:
Valuation and Charge Tribunal Regulations 1989
Jurisdiction:
England and Wales
Cited by:
Cited – JJB Sports Plc, Regina (On the Application of) v Telford and Wrekin Borough Council Admn 5-Nov-2008
The authority’s demand notice was served later than was practicable. The company now appealed against a liability order.
Held: The ratepayer’s appeal by way of Case Stated was dismissed. ‘demand notices must be served by the relevant authority . .
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: 04 November 2022; Ref: scu.247464
