Better late than never?
Briggs, Aidan
Better late than never? - 2011 - New Law Journal 161(7473) 8 July 2011, 941-942(2) .
Recent judgments clarify when National Non-Domestic Rate Demands (NNDR) can be challenged. Justice Burnett in his judgments in "North Somerset District Council v Honda Motor Europe Ltd and Ors" [2010] EWHC 1505 (QB) and "Secerno Ltd v Oxford Magistrates' Court and Vale of White Horse District Council " [2011] EHWC 1009 (Admin) thoroughly analyses the legislation but left some glaring inconsistencies in the law's treatment of delay and prejudice. Suggests proposals for reform whereby the courts would be permitted to entertain an attenuated-style 'Wandsworth' ("Wandsworth LBC v Winder (No1)") defence where it can be shown that a billing authority has acted ultra vires or unreasonably with the taxpayer suffering prejudice as a result.
NON-DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) (ENGLAND) REGULATIONS 2005
HACKNEY V MOTT ENCON INSULATION LTD V NOTTINGHAM CITY COUNCIL
R (VITESSE NETWORKS LTD) V NORTH WEST WILTSHIRE MAGISTRATES COURT
WANDSWORTH LBC V WINDER (No1)
NORTH SOMERSET DC V HONDA MOTOR EUROPE LTD
SECERNO LTD V OXFORD MAGISTRATES COURT AND VALE OF WHITE HORSE DC
LOCAL GOVERNMENT FINANCE ACT 1988
NON-DOMESTIC RATING (COLLECTION AND ENFORCEMENT) (LOCAL LISTS) REGULATIONS 1989
England and Wales--1543-
Better late than never? - 2011 - New Law Journal 161(7473) 8 July 2011, 941-942(2) .
Recent judgments clarify when National Non-Domestic Rate Demands (NNDR) can be challenged. Justice Burnett in his judgments in "North Somerset District Council v Honda Motor Europe Ltd and Ors" [2010] EWHC 1505 (QB) and "Secerno Ltd v Oxford Magistrates' Court and Vale of White Horse District Council " [2011] EHWC 1009 (Admin) thoroughly analyses the legislation but left some glaring inconsistencies in the law's treatment of delay and prejudice. Suggests proposals for reform whereby the courts would be permitted to entertain an attenuated-style 'Wandsworth' ("Wandsworth LBC v Winder (No1)") defence where it can be shown that a billing authority has acted ultra vires or unreasonably with the taxpayer suffering prejudice as a result.
NON-DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) (ENGLAND) REGULATIONS 2005
HACKNEY V MOTT ENCON INSULATION LTD V NOTTINGHAM CITY COUNCIL
R (VITESSE NETWORKS LTD) V NORTH WEST WILTSHIRE MAGISTRATES COURT
WANDSWORTH LBC V WINDER (No1)
NORTH SOMERSET DC V HONDA MOTOR EUROPE LTD
SECERNO LTD V OXFORD MAGISTRATES COURT AND VALE OF WHITE HORSE DC
LOCAL GOVERNMENT FINANCE ACT 1988
NON-DOMESTIC RATING (COLLECTION AND ENFORCEMENT) (LOCAL LISTS) REGULATIONS 1989
England and Wales--1543-