Tag Archive for 'Council tax'

A taxing question

By David Smith on 15/04/2012. 6 Comments

Macattram v Camden London Borough Council (2012) QBD (Admin)
On Lawtel but no on BAILII

This is an interesting little problem involving the payment of Council Tax. The landlord had rented the property to the Council. They had used it to house homeless people. The property was rented for a fixed term of three years and at the end of this all the occupiers had left. However, the Council declined to return the property and continued to pay rent. It was accepted by all parties that a periodic tenancy arose at this point. The local authority then stopped paying the rent and sought to surrender their interest by mailing the … Read the full post

Posted in FLW case note and Various (non-housing). Tags: .

When does a houseboat become a “hereditament”?

By Dave on 07/03/2012. 0 Comments

In Reeves v Northrop [2012] EWHC 415 Admin, this precise question arose in the context of an appeal by the valuation officer (Reeves) against a decision of the Valuation Tribunal.  It’s a little off the beaten track for us (a council tax appeal) but, at its heart, this is another case about transience/ permanence and the constitution of property; the meaning of “dwelling”; there’s also Shapps’ suggestion that more use should be made of houseboats.

Mr Northrop and his family have lived in the houseboat since 2001.  Between December 2008 and October 2011, it was sited on an informal mooring in Barnstaple, resting on the mud flat, but secured.  Subsequently, … Read the full post

Posted in FLW case note and Housing law - All. Tags: , , .

A (council) taxing matter

By J on 02/12/2010. 1 Comment

Malik v LB Tower Hamlets [2010] EWHC 2921 (Admin)

And so, another council tax/HMO appeal finds its way to the High Court. For those of you wondering why you’ve suddenly seen more of these in the last year or so, there are two answers:

(a) a suddent and unexpected bout of efficiency has hit local authorities across England;

(b) local authorities are fed up with people who rent property leaving and owing council tax, and, rather than enforce liability promptly, have decided to try and categorise the property as an HMO and thus impose liability for council tax on the owner.

I can’t comment on which one I prefer. Anyway, … Read the full post

Posted in Housing law - All. Tags: , .

HMOs and Council Tax

By David Smith on 30/07/2010. 5 Comments

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

Posted in Assured Shorthold tenancy, FLW case note, Housing law - All and Regulation and planning. Tags: , , .

Trying to avoid Council Tax liability by not being a tenant

By NL on 28/10/2008. 0 Comments

In what might be described as an audacious, or perhaps foolhardy, appeal from the Valuation Tribunal, Mr Jackson sought to challenge his liability to pay Council Tax in Jackson v Cambridge City Council [2008] EWHC 2529 (Admin). Normally, this wouldn’t concern us here, but Mr Jackson’s grounds of appeal bring the case inside the wobbly boundaries of Nearly Legal.

Mr Jackson had taken a 6 month assured shorthold tenancy. He claimed he did not move in but promptly sub-let it to four other people, each with their own room, in breach of the tenancy agreement. He paid the rent to the managing agents for the next four years or so, … Read the full post

Posted in Assured Shorthold tenancy, FLW case note and Housing law - All. Tags: , , , .
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