Local Authority Debt Collection Articles

19/05/2017

New Solicitor Joins The Team

We are delighted to announce a new addition to the local authority team of Greenhalgh Kerr. Ann-Mari..

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19/05/2017

Purveyor Of Avoidance Schemes Wound Up By Insolvency Service

Three companies all behind the familiar name of “Sheridan Gillis” have been wound up by the Publ..

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19/05/2017

Local Authorities 2 Snail Farmers 0

Greenhalgh Kerr’s Local Authority Team recently obtained another successful result for a Local Aut..

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10/04/2017

Council Tax Collections – A Handy Tip

When dealing with buy-to-let properties with a high turnover of occupants, it can sometimes be diffi..

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03/04/2017

Two More Huge Victories In The Fight Against Avoidance

Greenhalgh Kerr has recently recorded two outstanding successes acting for local authorities wishing..

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03/04/2017

Deceased Debtors – A Guide

Local Authorities often face the potentially complicated prospect of recovering council tax or busin..

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17/03/2017

Newbigin v Monk – NNDR On Properties Being Developed

The recent Supreme Court decision in Newbigin (Valuation Officer) v S J & J Monk marks the concl..

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24/02/2017

Local Authority 1 Snail Scheme 0

At one point it seemed like a badly timed April fools. Could someone really have sat down with the l..

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14/02/2017

Updated Insolvency Rules – What’s New?

On 6 April 2017, the new Insolvency Rules 2016 will come into force.  The existing rules date back ..

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23/01/2017

CT Liability When Tenant Leaves – Case Update

The recent Court of Appeal decision in Leeds City Council v Stephen Broadley raises potential diffic..

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10/01/2017

Rates Avoidance – Are You Fit For The Fight?

Rates avoidance is likely to be the number one challenge facing revenue departments this year. The l..

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19/12/2016

MVL Scheme Latest

Back in November 2015 we reported on the PAG matter.  This was a property developer who ran a rates..

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19/11/2016

Charging Order Update

This year has seen some notable changes to the charging order procedure. Following recent changes to..

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30/09/2016

IRRV Conference : Rates Avoidance Forum

Most councils are facing the same avoidance tactics, from well organised and well represented landlo..

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09/09/2016

An Art Aid CIO Special Report

Art Aid CIO was wound up by the High Court on 22nd August 2016, bringing to an end a charity which h..

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23/06/2016

NNDR Checklist

In the current climate of preparation for full retention of rates as well as dealing with  avoidanc..

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16/06/2016

Administrations and Disclaimers of Leases

Typical Scenario When the council is notified that a company has gone into administration, it is rel..

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03/06/2016

Clarity Provided On Bankruptcy and Council Tax Disputes

The recent case of Okon v London Borough of Lewisham considered the proper procedures to follow when..

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13/05/2016

Art Aid Update

Art Aid Update Art Aid continue to contest liability order proceedings in various courts around the ..

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13/05/2016

NHS Trust – Charitable Relief Applications

Many councils will have received demands by rating agents for charitable relief for NHS trusts withi..

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06/05/2016

Improvement Notices – A Source Of Untapped Cash?

Housing departments in councils routinely obtain improvement notices against landlords but how often..

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03/05/2016

Health and Safety Act Used To Seek Rates Relief

The rating agents’ search for ways of reducing their client’s rates bills seem to get ever more ..

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04/04/2016

Are ATM Sites Separately Rateable?

The Valuation Tribunal for England has recently handed down its decision in relation to the challeng..

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18/02/2016

Charitable Relief – Further Clarification

The High Court has provided some further clarification on the issues surrounding charitable relief. ..

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28/01/2016

10 Practical Tips For Dealing With Potential Rates Avoidance

Setting up a new account It should no longer be the case that you accept a simple email or phone cal..

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12/01/2016

Local Authority Team Success

2016 sees Greenhalgh Kerr celebrate the fifth year of its local authority department.  In that time..

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19/11/2015

Backdated Rates Bills

Councils often ask us whether there are any restrictions on their ability to issue rates demands ret..

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16/11/2015

Insolvency Fees Raised Again

From Monday 16th November 2015, the Official Receiver deposit has been increased. For bankruptcy pet..

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12/11/2015

Recent Case Study : Never Take The First Offer On The Table

We were recently instructed to recover outstanding business rates, in excess of £200,000, from a li..

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12/11/2015

Company Wound Up For Using MVL Rates Avoidance Scheme

Property Alliance Group Limited (“PAG”), a property developer, investor and asset manager with a..

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26/10/2015

Sham Tenancies Successfully Challenged

Our Local Authority team recently achieved a successful recovery of unpaid NNDR on behalf of Lancast..

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16/10/2015

Q: Is an outstanding appeal to the VO / VTE grounds for disputing a liability order?

A: No! Our client council was pursuing a property development company (the Company) for outstandin..

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12/10/2015

IRRV National Conference 2015

For the fifth successive year Greenhalgh Kerr exhibited at the annual IRRV conference in Telford. Th..

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18/09/2015

Charity Schemes – Update

We are involved in a number of matters against charities who are actively engaged in “rates mitiga..

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18/09/2015

Charities – Who To Serve And Where

Where a charity is held liable for business rates, councils should pay close attention to the legal ..

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17/09/2015

Practical Tips for dealing with Charities

Being notified that a charity has taken a lease or licence on a premises may bring on feelings of dr..

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17/09/2015

Non Adjacent Floors To be Treated As Separate Hereditaments

Woolway (Valuation Officer) v Mazars LLP [2015] UKSC 53 In a widely-anticipated business rates judgm..

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17/09/2015

Fears Of “Legal Deserts” As A Result Of Court Closures

Back in July this year, the justice minister, Shailesh Vara (whom it certainly seems is always last ..

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06/08/2015

Plans afoot to clamp down on the use of Charitable Relief

The clear response from local authorities to a government consultation on business rates avoidance h..

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06/08/2015

Recovering Costs Before Advertising the Winding Up Petition

Our client was owed £27,000 in unpaid national non-domestic rates for an empty industrial property ..

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24/07/2015

Obtaining a Charging Order for Outstanding Business Rates

The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (the Regulations..

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16/07/2015

Business Rates Collection Against Foreign Registered Companies

We regularly assist Councils in the recovery of business rates owed by companies registered in forei..

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10/07/2015

Statutory Demands: Valid Service and Disputes

With the approaching deadline for the increase in the bankruptcy threshold, there has been an increa..

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09/07/2015

Council Tax Costs Orders – A Review Of The Rev Nicholson Case

Mrs Justice Andrews DBE heard the Reverend Nicolson’s judicial review application against a previo..

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02/07/2015

Full Recovery Of Council Tax From A BVI Registered Company

We were instructed on behalf of a local authority to recover an outstanding liability order debt aga..

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17/06/2015

Council Tax – Time To Act?

The increase in bankruptcy threshold to £5,000 on 1 October 2015 is fast approaching. The threat an..

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16/06/2015

Statutory Demands – The Importance Of Other Creditors

The case of Howell v Lerwick Commercial Mortgage Corporation Limited heard in the High Court in May ..

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08/05/2015

Charity Schemes Successfully Challenged By Council – Augustine Housing Trust

It has been a good week for councils in the fight against business rate avoidance.  Two cases, whos..

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08/05/2015

Charity Schemes Successfully Challenged By Council – Africa Relief Trust

It has been a good week for councils in the fight against business rate avoidance.  Two cases, whos..

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08/05/2015

Makro Update – May 2015

On 20 April 2015 representatives from a number of authorities met with Keith Gordon of counsel at hi..

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08/04/2015

Refurbishment Rates Holidays: A Luxury Rather Than A Given

Businesses and property owners are entitled to a rates holiday if refurbishment means that the build..

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20/03/2015

Appeals by way of Case Stated – A Guide

Appeals by way of case stated are statutory appeals, requiring justices (insofar as appeals from the..

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04/02/2015

Tax Avoidance Scheme Gives Rise To Recovery Route Through Insolvency

Tax avoidance schemes might be the bane of HMRC but one such scheme has recently presented us with a..

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30/01/2015

Makro Challenge

The Makro decision is fast approaching its three year anniversary, and in that time has cost local a..

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27/01/2015

Increase In Bankruptcy Threshold – Is Now The Time To Act?

Business Minister Jo Swinson recently announced that from October 2015, the minimum sum for which a ..

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28/11/2014

Charging Orders – Top 10 Tips

Charging orders remain the most successful way of enforcing any debt. This is particularly so now, w..

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14/10/2014

Foreign Registered Debtors

From time to time it is necessary to consider enforcement proceedings against a company registered o..

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09/09/2014

Properties Owned by Trusts and Pensions – NDR Considerations

It is increasingly common to find commercial property owned by a trust, pension or other type of inv..

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09/08/2014

Intermittent Occupation Schemes – is there anything that can be done?

The case of Makro Properties Limited v Nuneaton and Bedworth DC in 2012 (as well as a similar case S..

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27/07/2014

Schroder Exempt Property Unit Trust v Birmingham City Council : Liability For Business Rates Following Disclaimer

Back in October 2013 we dealt with the specific question of liability for rates following the discla..

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09/05/2014

Service on Clubs, Trusts and Charities – A Note of Caution

The rules for service of bills, reminders and summons leading to liability order proceedings are set..

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28/02/2014

Costs Implications Of Overturning a Bankruptcy Order Based On Liability Orders

In the recent case of Yang v The Official Receiver and others [2013] EWHC 3577 (Ch) (1 October 2013)..

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21/02/2014

BRC Business Rates Recommendations

On Tuesday 18 February 2013, the British Retail Consortium published a consultation document setting..

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07/02/2014

Apportionment Of Post-Insolvency CT and NNDR : Kaye v South Oxfordshire District Council [2013] EWHC 4165

The High Court has provided long needed clarification on the inclusion of Council Tax and NNDR in in..

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04/11/2013

Liability Of LPA Receiver For Business Rates

LPA receivers are appointed by charge holders in respect of specific charged assets (as opposed to l..

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29/10/2013

Disclaimer Of A Lease

Q.         Following the liquidation of a company, does a disclaimer by the liquidator rever..

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21/10/2013

IRRV 2013 Prize Winner

Congratulations to Stephen Dawson at Stockport Borough Council, who was the winner of our iPad mini ..

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01/08/2013

Charging Order Survives Bankruptcy – Nationwide Building Society v Wright [2009]

Background Nationwide Building Society obtained a charging order over Mr Wright’s share in a prope..

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09/07/2013

PSCT – The Saga Continues

Following councils’ successful appeals against PSCT in May 2013, we reported that new arguments we..

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28/06/2013

Patel v Camden LBC – Protection Against Adverse Costs Orders

The council had been unsuccessful in its application for a liability order against Mr Patel.  A dis..

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14/06/2013

Sunderland City Council v Stirling Investment Properties – Six-Week Occupation Schemes Given Further Approval

The war between councils and landlords with empty properties continues with the latest decision hand..

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21/05/2013

PSCT – The Appeal, and What Happens Now?

Result The long awaited appeal in the PSCT matters has now been handed down, and resulted in a resou..

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23/04/2013

Creditor Rights In Insolvency Procedures

You have been notified that a debtor has gone into insolvency. What rights do you as a creditor have..

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20/02/2013

A Review of Bankruptcy Annulment and Debtor Capacity

Annulment Under section 282(1) of the Insolvency Act 1986, the Court has discretion, on the applicat..

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30/01/2013

Local Authority Team Grows

Greenhalgh Kerr’s local authority team has got off to a strong start in 2013 with the addition of ..

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25/01/2013

Charitable Relief Update – Kenya Aid Programme v Sheffield City Council [2013]

The issue of charitable relief is causing many headaches for local authorities up and down the count..

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22/01/2013

Makro Properties Ltd v Nuneaton and Bedworth BC – what are the implications for councils?

Background Makro Properties Limited (MPL) owned warehouse premises in Coventry.  Up until 1 June 20..

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10/12/2012

Greenhalgh Kerr gains Lexcel Standard

Greenhalgh Kerr has been awarded the Law Society’s top accolade, the law management quality mark, ..

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05/12/2012

Q&A: Setting Aside Liability Orders

Q.       The council is planning to enforce a liability order, but the debtor is seeking to se..

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11/10/2012

IRRV Annual Conference 2012

This year’s IRRV national conference brought together delegates and professionals from the world o..

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23/08/2012

Preston City Council v Oyston Angel Charity

Clarity Sought on Unoccupied Properties Owned by a Charity Background The case concerned a former mi..

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01/08/2012

Public Safety Charitable Trust – The Latest

Many councils will have experience in dealing with the Public Safety Charitable Trust Limited (PSCT)..

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18/07/2012

Liability for Business Rates in Insolvency Scenarios

The question of who becomes liable to pay business rates when the party concerned enters some type o..

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12/06/2012

New Homes Bonus – A Further Incentive to Review Charging Orders

The New Homes Bonus Scheme was introduced by the government last year as an incentive for local auth..

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06/06/2012

Charging orders – what to do next…

Background Charging orders have, understandably, over the course of the last 10 years proved to be a..

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15/05/2012

What is the difference between a lease, licence and tenancy at will and how does it affect liability for business rates? – PART 2

Last month, we looked at navigating the complex world of land law to seek to determine the differenc..

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04/05/2012

IRRV Collection And Enforcement Conference 2012

This year’s event was held for the first time at Keele University in Staffordshire on 25th and 26t..

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18/04/2012

What is the difference between a lease, licence and tenancy at will and how does it affect liability for business rates? – PART 1

Introduction   The business rates collection officer can often be met with a confusing array of..

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03/04/2012

Greenhalgh Kerr Sponsor Local IRRV Association

Greenhalgh Kerr are pleased to announce the ongoing sponsorship of their local branch of the IRRV, t..

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14/03/2012

Q&A: Single Site – Multiple Occupants

Q:         There are several companies occupying a single hereditament.  Who is liable for ..

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17/02/2012

Q&A: Delay in serving demand

Q.         There has been some delay in being able to serve a demand on an occupier for busi..

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09/02/2012

Q&A: Tenant deceased

Q.         Who is liable for business rates after a tenant’s death?   A.      ..

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30/01/2012

Q&A: Surrender of lease

Q.         A tenant has left a commercial property but did not surrender the lease.  Who is..

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23/01/2012

Coming To An Empty Property Near You – Charitable Occupation

In 2008 changes were made to business rates legislation so that landlords became responsible for 100..

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