Cases - Regentford Ltd v Thanet District Council

Record details

Name
Regentford Ltd v Thanet District Council
Date
[2004]
Citation
RA 113
Legislation
Keywords
Valuation - rating disputes - council tax - Local Government Finance Act 1992 - Council Tax (Administration and Enforcement) Regulations 1992 - liability to pay council tax - duty to pay council tax - demand notice required
Summary

The Encon principle has been qualified for cases involving recovery of council tax as opposed to non-domestic rates. A breach by the billing authority to serve a demand notice as soon as practicable was held to result in a windfall to the person liable to pay only in cases where prejudice had been caused to that person by the delay in the service.