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.
Held: The LA’s appeal succeeded. ‘Against the background of the detailed scheme established by or under the 2000 Act, it may seem anomalous that the same result may be achieved in some cases by more informal means. However, the purpose of the Act and Orders made under it is to provide a clear and certain basis for the routine use of such methods by authorities. That purpose is not undermined by a conclusion that under general principles, and on the particular facts of this case, the notice was successfully served.’
Lady Hale, President,
,
Lord Kerr,
,
Lord Carnwath,
,
Lord Lloyd-Jones,
,
Lord Kitchin
[2018] UKSC 67, UKSC 2017/0132
Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 2018 Nov 6 am Video, SC 2018 Nov 6 pm Video
Local Government Finance Act 1988 46A, Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
England and Wales
Citing:
Appeal from – UKI (Kingsway) Ltd v Westminster City Council CA 15-Jun-2017
The parties disputed the effective service of a completion notice so as to bring the new property into the rating list. . .
At UTLC – 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 – Sun Alliance and London Assurance Co Ltd v Hayman CA 1975
The two-sided act of giving and receiving of a notice may be deemed to be done by some act other than actual receipt of the notification by the recipient.
Lord Salmon said: ‘Statutes and contracts often contain a provision that notice may be . .
Cited – Kinch and Another v Bullard and Others ChD 16-Sep-1998
A notice of severance of a joint tenancy applied to sever the tenancy even though it had not actually been received. It was sufficient that it had been posted and received at the house though intercepted. . .
Cited – Townsends Carriers Ltd v Pfizer Ltd 1977
A break notice had been served not by the tenant company but by an associated company, the service not being on the landlord company but an associated company.
Held: Because the tenant and the landlord had allowed their respective associated . .
Cited – Glen International Ltd v Triplerose Ltd CA 23-Mar-2007
Service on a solicitor who does not have authority to accept service of the particular notice on behalf of his client is not valid service on that party. . .
Cited – PNC Telecom plc v Thomas 2003
A letter sent by fax constituted a validly ‘deposited’ notice to convene an extraordinary general meeting under section 368 of the Companies Act 1985. The Vice-Chancellor noted that by that time the Electronic Communications Act 2000 enabled . .
Cited – Galinski v McHugh 5-Oct-1988
A landlord’s notice under section 4 of the Landlord and Tenant Act 1954 had been served on the tenant’s solicitors, who had confirmed that they had authority to accept service. Later the tenant challenged the validity of the service.
Held: . .
Cited – Tadema Holdings Ltd v Ferguson CA 18-Nov-1999
The Court considered service of a notice under the 1988 Act: ”Serve’ is an ordinary English word connoting the delivery of a document to a particular person.’ . .
Cited – Hastie and Jenkerson v McMahon CA 11-Jan-1990
The Court accepted that service of a list of documents by fax was valid service for the purposes of a consent order in civil proceedings under the Rules of the Supreme Court.
Woolf LJ said: ‘. . are there any legal reasons why advantage should . .
Cited – Credit Suisse v Allerdale Borough Council CA 20-May-1996
Builder’s Guarantee Ultra Vires LA
The council set out to provide a swimming pool using powers under s.19 of the 1976 Act. Purporting to use powers under s.111 of the 1972 Act, it set up a company to develop a site by building a leisure pool and time-share units, with a view to . .
Cited – Inland Revenue Commissioners v Conbeer ChD 1996
Laddie observed as to the potential advantages of delivery by fax in terms of reliability and speed. . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 31 December 2021; Ref: scu.631394