Hardy v Sefton Metropolitan Borough Council: Admn 27 Jul 2006

Appeal against finding of liability to pay council tax.
Held: A Magistrates’ Court which is invited to make a liability order may be entitled to refuse to make such an order in a case where there has been a serious breach of the mandatory provisions of the Collection Regulations which has caused prejudice to the ratepayer.
References: [2006] EWHC 1928 (Admin)
Links: Bailii
Judges: Walker J
Statutes: Local Government Finance Act 1992
Jurisdiction: England and Wales
This case is cited by:

  • Cited – North Somerset District Council v Honda Motor Europe Ltd and Others QBD (Bailii, [2010] EWHC 1505 (QB), [2010] RA 285)
    The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created . .

(This list may be incomplete)

Last Update: 12 July 2020; scu-Ref: scu.249136

Trustees of West London Methodist Mission v Holborn Borough Council: 1958

References: (1958) 3 RRC 86
Ratio:
Jurisdiction: England and Wales
This case is cited by:

  • Cited – Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints HL (Bailii, [2008] UKHL 56, Times 07-Aug-08, [2008] 1 WLR 1852, HL, [2008] 4 All ER 640, [2008] NPC 92, [2008] HRLR 46, [2008] RA 317, [2008] 2 P and CR DG25)
    The House considered whether certain properties of the Church were subject to non-domestic rating. Various buildings were on the land, and the officer denied that some fell within the exemptions, and in particular whether the Temple itself was a . .

(This list may be incomplete)

Last Update: 15 June 2020
Ref: 272220