Goremsandu, R (on the application of) v London Borough of Harrow [2010] EWHC 1873 (Admin)
As many of you will know the definition of an HMO for the purposes of Council Tax is totally different from that used in the Housing Act 2004 (and in relation to planning uses classes). It is, however, an important definition because where a property is an HMO the Council Tax (Liability for Owners) Regulations 1992 require that the owner is the person who has the primary liability to pay the Council Tax, even if they then pass on that charge to the tenants.
In this case G owned a property with a conservatory which … Read the full post




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