The Council appealed by cases stated against dismissal of its summons against the defendant alleging non-payment of non-domestic rates. The property owned by the respondent had been occupied by a tenant, but only by a small equipment box, and the respondent argued that it was entitled to a period of six months without rates liability under the 2008 Regulations upon it becoming empty.
Wilkie J
[2013] EWHC 1413 (Admin)
Bailii
Local Government Finance Act 1988, Non-Domestic Rating (Unoccupied Property) Regulations 2008& 4(b)
England and Wales
Citing:
Cited – John Laing and Son Ltd v Kingswood Assessment Committee KBD 1949
The appellant building contractors had been engaged by the Air Ministry to execute works at an aerodrome. They erected on the site, for the purpose of carrying out the contract, offices, garages, canteen for workmen and other structures. Although . .
Cited – Secerno Ltd and Others v Oxford Magistrates Court and Another Admn 19-Apr-2011
The applicants each sought judicial review of a decision of the magistrate that he did not have jurisdiction to decline to issue liability notices. They argued that the Council had failed to issue the required notices before placing the properties . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 31 October 2021; Ref: scu.510080