Better late than never?
Language: English Series: New Law Journal ; 161(7473) 8 July 2011, 941-942(2) Publication details: 2011Subject(s):- 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-
- PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L153783 (Browse shelf(Opens below)) | 1 | Available | 153783-1001 |
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.