Local Authority

A look at how the class F exemption is applied in practice

We acted for a local authority who had instructed us to recover sums in excess of £50,000 in respect of liability orders awarded for unpaid business rates.

Property owners held liable after evidence given at trial deemed “wholly unsatisfactory” and a “skeletal mess”

The Landlord claims there’s a lease in place. The Tenant claims they served notice to quit. Who was liable?

In November 2022, the Valuation Office Agency updated the rateable values of all non-domestic property in England and Wales. The revised rateable values take effect from 1 April 2023.

An unusual case of tenants who did not want to leave the property they had themselves driven to dereliction.

We successfully challenged a freeholder seeking to hide behind a lease granted to a related company.

Applications for liability orders for NDR are typically dealt with in bulk lists before the Magistrates’ Court. Sometimes hundreds at a time, in a process that has been honed over the years to work effectively for both the Court and the billing authority, in circumstances where the majority of respondents do not turn up to …

Dealing Effectively with Disputed Magistrates’ Court Proceedings Read More »

What duties does a landlord have to their tenants in regard to maintenance? Statutory Obligations The Landlord and Tenant Act 1985: Section 11(1) states that the landlord is responsible for keeping the following in repair and proper working order: The structure and exterior of the dwelling and the building containing the dwelling (including drains, gutters …

Obligations of Local Authority Housing Association Landlords Read More »

Applications to set aside liability orders for Non-Domestic Rates are becoming increasingly common place following the lifting of pandemic restrictions and in the current cost of living crisis.

This recent case study demonstrates our expertise in handling disputed Magistrates Court proceedings.

Our specialist enforcement of recovery from deceased debtors assisted a local authority with a debt for unpaid adult social care costs, following the death of a care home resident.

In October 2020 we renewed our focus on assisting local authorities with recovery of debts owed by deceased estates. A year later we have had many successes in recovery of unpaid adult social care costs and council tax debts from estates. Here, we share some of the stories.  Abandoned property The council wanted to bring …

Help With Deceased Estates Read More »

A look at the recent Harlow & Public Health England decision which clarifies the court’s position in relation to 6 week occupation schemes

Q: Can you please explain how the Kaye v South Oxfordshire decision affects liability for CT or NDR if the insolvency event happens part way through the year?

Q: A Liability Order has been granted against a ratepayer. They now want to pay by instalments. What considerations do I need to have?

Southwark LBC v Ludgate House Limited [2020] EWCA Civ 1637

Procurement can often be a barrier to revenues teams who wish to use the services of Greenhalgh Kerr to assist with recoveries. However, there is now an option which might assist.

The recent Supreme Court decision in Hurstwood has changed the test for who is liable for NDR on an empty property. But can it be applied to tackle the ongoing problem of MVL schemes?

Up until very recently, the Court has generally found in favour of companies running rates avoidance/mitigation schemes when considering whether a lease is a sham or valid transaction.
The recent decision of Isle Investments Limited v Leeds City Council CO/2677/2020 (“Isle Investments”) is a relatively rare victory for Local Authorities in this hard-fought field.

The Judgment in Broxfield Ltd v Sheffield City Council [2019] EWHC 1946 (Admin) provides some clarity in relation to the standard of proof required to conclude that a lease agreement is a ‘sham’.

Recovery of debts from the estates of deceased debtors is not always a straightforward process.

With businesses looking to diversify and consumer outlets looking to broaden their offering, hereditaments within hereditaments continue to increase in number.

The consideration and treatment of leases, particularly on empty property, is an important part of establishing who is the correct liable party for NDR.

It is well-known that since October 2015, a bankruptcy petition may only be issued against an individual where the outstanding debt exceeds £5,000.

Every litigant is, or should be, aware of the Litigation Risk – if you litigate you can lose. Once the “winner” and the “loser” have been established a more general consequence applies – the loser pays.

It is not uncommon for a landlord to dispute rates liability in respect of an empty property, on the basis that a tenant’s lease (while ostensibly expired) is continuing; i.e. ‘holding over’.

This case looks at what can be done if you have been informed that an IVA has been approved, without ever having been properly served with notice of a meeting in time to vote.