000			01887cab a22003015a 4500
001			L153783
008			110830e20110708xxk 000 0 eng d
035			_a(Sirsi) u153783
041	0		_aeng
100	1		_aBriggs, Aidan
245	0	0	_aBetter late than never?
260			_c2011
490		0	_aNew Law Journal _v161(7473) 8 July 2011, 941-942(2)
520			_aRecent 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.
590			_aKA
650	2	4	_aNON-DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) (ENGLAND) REGULATIONS 2005
650	2	4	_aHACKNEY V MOTT ENCON INSULATION LTD V NOTTINGHAM CITY COUNCIL
650	2	4	_aR (VITESSE NETWORKS LTD) V NORTH WEST WILTSHIRE MAGISTRATES COURT
650	2	4	_aWANDSWORTH LBC V WINDER (No1)
650	2	4	_aNORTH SOMERSET DC V HONDA MOTOR EUROPE LTD
650	2	4	_aSECERNO LTD V OXFORD MAGISTRATES COURT AND VALE OF WHITE HORSE DC
650	2	4	_aLOCAL GOVERNMENT FINANCE ACT 1988
650	2	4	_aNON-DOMESTIC RATING (COLLECTION AND ENFORCEMENT) (LOCAL LISTS) REGULATIONS 1989
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
700	1		_aBarlow, Craig
942			_n0
999			_c83374 _d83374