Source: All England Reporter
Publisher Citation: [2003] All ER (D) 216 (Feb)
Court: Administrative Court
Judge:

Sullivan J

Representation David Forsdick (instructed by the Solicitor of the Inland Revenue) for the appellant.
  The respondent did not appear and was not represented.
Judgment Dates: 17 February 2003

Catchwords

Council tax - Chargeable dwelling - Self-contained unit - Relevant considerations - Council Tax (Chargeable Dwellings) Order 1992, arts 2, 3.

The Case

In all the circumstances, a rating tribunal had erred in determining that certain bedsit flats were not self-contained units for the purposes of art2 of the Council Tax (Chargeable Dwellings) Order 1992.

Practice Areas

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