R (on the application of Moseley (in substitution of Stirling) (AP) v London Borough of Haringey – Supreme Court
Supreme Court, 29th October 2014
Supreme Court, 29th October 2014
‘The provisions of the Local Government Finance Act 1992 did not empower a billing authority for an area to impose a condition of residence on individuals seeking to utilise a council tax reduction scheme created under section 13A(2) of the Act.’
WLR Daily, 30th July 2014
Source: www.iclr.co.uk
‘Section 4 of the Local Government Finance Act 1992 (“LGF92”) provides that council tax is payable1 on any dwelling which is not an “exempt dwelling”. A dwelling is an “exempt dwelling” if it is “of a class prescribed by an order made by the Secretary of State”2 and thereby falls into one of 23 categories provided for by the Order.’
Hardwicke Chambers, 30th April 2014
Source: www.hardwicke.co.uk
‘If a tenant on a statutory periodic tenancy stops living in the property, but the tenancy is not ended, who is liable for the Council Tax?’
NearlyLegal, 3rd January 2014
Source: www.nearlylegal.co.uk
‘Shah v Croydon LBC [2013] EWHC 3657 (Admin). An appeal by way of case stated from a Magistrates Court decision that a property owned by Mr Shah was an HMO and that Mr S was therefore liable for some 14 months Council Tax. And an illustration of the confusion of the multiple definitions of House in Multiple Occupation floating around.’
Nearly Legal, 19th December 2013
Source: www.nearlylegal.co.uk/blog/
“More than 450,000 people could already have received a court summons because they have fallen into arrears with their council tax payments following changes to the system, it was claimed.”
The Independent, 11th October 2013
Source: www.independent.co.uk
Reeves (Listing Officer) v Northrop: [2013] EWCA Civ 362; [2013] WLR (D) 141
“In determining whether occupation of a houseboat was rateable the Valuation Tribunal had fallen into error by failing to treat duration of occupation as an important factor in its assessment.”
WLR Daily, 17th April 2013
Source: www.iclr.co.uk
“Randy Northrop is a Californian and a wanderer in spirit. He lives with his family aboard MY Cannis – see the pic. He got fed up of ‘living in a grotty council house in a rough area’ of Bristol, so bought and renovated this former Thames tug. And nice inside it sounds too – two open fireplaces, several flat screen TVs, a music room and grand piano.”
UK Human Rights Blog, 18th April 2013
Source: www.ukhumanrightsblog.com
“A single mother is taking her legal battle over a north London council’s plans
to make people on benefits contribute to their council tax bill to the Court of
Appeal.”
BBC News, 12th February 2013
Source: www.bbc.co.uk
Local Government Law Update: 21 May (PDF)
Local Government Law Update: 22 May (PDF)
11 KBW, May 2012
Source: www.11kbw.com
Local Government Law Update: 14 May (PDF)
Local Government Law Update: 15 May (PDF)
11 KBW, May 2012
Source: www.11kbw.com
Harrow Borough Council v Ayiku [2012] EWHC 1200 (Admin); [2012] WLR (D) 140
“The non-British spouse of a student (residing in a relevant dwelling) who was prevented by the terms of her leave to enter from claiming benefits, but was not prevented by those terms from taking paid employment, was exempt from having to pay council tax by virtue of the operation of class N in article 3 of the Council Tax (Exempt Dwellings) Order 1992, as substituted.”
WLR Daily, 9th May 2012
Source: www.iclr.co.uk
Reeves (Listing Officer) v Northrop [2012] EWHC 415 (Admin); [2012] WLR (D) 61
“In determining whether a property was a rateable hereditament within section 115(1) of the General Rate Act 1967, duration of occupation would always be an important factor when deciding whether or not occupation was not too transient, but it would not necessarily be the only relevant factor.”
WLR Daily, 6th March 2012
Source: www.iclr.co.uk
“A local authority which had obtained a liability order in respect of unpaid council tax and which wished to enforce it by way of insolvency proceedings was not obliged to do so within six years of granting of the order, since the presentation of winding up petitions in respect of sums due under liability orders for unpaid council tax were not within the scope of s 9 of the Limitation Act 1980.”
WLR Daily, 22nd October 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Thousands of vulnerable people are being forced into bankruptcy as town halls use increasingly aggressive tactics to chase council tax arrears. ”
The Times, 7th January 2009
Source: www.timesonline.co.uk
Chilton-Merryweather v Hunt and Others
Court of Appeal
“An increase in noise and pollution caused by growth in the volume of traffic on a motorway was not sufficient to justify a reduction in the council tax for neighbouring properties.”
The Times, 9th October 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“An elderly couple from north London are being taken to court for refusing to pay the levy on their council tax bill which will fund the 2012 Olympics.”
BBC News, 3rd September 2008
Source: www.bbc.co.uk
“Soaring costs of surveillance technology to combat crime and terrorism has contributed to the eleventh consecutive round of inflation-breaking council tax rises.”
The Times, 28th February 2008
Source: www.timesonline.co.uk
“Lie detector tests that analyse voice changes in telephone conversations are being used to catch benefit cheats. One local authority has saved more than £336,000 during a pilot scheme, according to a report published today.”
The Times, 18th February 2008
Source: www.timesonline.co.uk
“Home owners face swingeing local tax rises after the Government introduced a modern ‘Domesday Book’ that has bar-coded every house in the country, it was claimed on Sunday.”
Daily Telegraph, 18th February 2008
Source: www.telegraph.co.uk