The parties disputed the effective service of a completion notice so as to bring the new property into the rating list.
Gloster VP CA, Macur, King LJJ
[2017] EWCA Civ 430, [2017] PTSR 1606, [2017] WLR(D) 402
Bailii, WLRD
Local Government Finance Act 1988, Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
England and Wales
Citing:
Appeal From – Westminster City Council v UKI (Kingsway) Ltd and Another UTLC 28-Jul-2015
UTLC RATING – procedure – service of completion notice – whether completion notice addressed only to ‘the owner’ valid – whether delivery of completion notice to premises followed by onward transmission of . .
Cited by:
Appeal from – UKI (Kingsway) Ltd v Westminster City Council SC 17-Dec-2018
Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this.
Rating
Updated: 31 December 2021; Ref: scu.588205
