Source: All England Reporter
Publisher Citation: [2008] All ER (D) 44 (Dec)
Neutral Citation: [2008] EWHC 2918 (Admin)
Court: Queen's Bench Division, Administrative Court
Judge:

Timothy Brennan QC sitting as a deputy judge of the High Court
Representation The appellant appeared in person.
  Alun Alesbury (instructed by Austin Peters) for the authority.
Judgment Dates: 10 November 2008

Catchwords

Local government - Council tax - Liability for council tax - Local authority finding appellant liable for council tax - Appellant's mother having been resident in relevant property now living permanently in care home - Whether mother or appellant liable for council tax - No evidence that mother returning to property - Valuation tribunal upholding authority's determination - Whether tribunal making an error of law - .

The Case

Local government Council tax. Queens' Bench Division, Administrative Court: The appellant's appeal against a decision of a valuation tribunal upholding the authority's determination that he was liable to pay council tax in respect of the property in issue rather than his mother, who was a long term resident of a care home, was dismissed on the ground that there was no material capable of establishing an error of law in the tribunal's decision.

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