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:  EWHC 1928 (Admin)
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,  EWHC 1505 (QB),  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 br>