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.