Regina (Nicolson) v Tottenham Magistrates’ Court: [2015] EWHC 1252 (Admin); [2015] WLR (D) 204
‘Before being empowered to make an order under regulation 34(7) of the Council Tax (Administration and Enforcement) Regulations 1992 for costs reasonably incurred by a local authority in council tax enforcement proceedings, the magistrates’ court had to have made a proper judicial determination of what costs had been reasonably incurred by the applicant in obtaining the liability order, that determination being based on proper and sufficient material provided by the applicant.’
WLR Daily, 6th May 2015
Source: www.iclr.co.uk
