Local Government Finance in UK Law

Leading Cases
  • R (Mohammed) v London Borough of Southwark
    • Queen's Bench Division (Administrative Court)
    • 24 Feb 2009

    The liability that the Council was seeking to enforce was an existing liability under the Council Tax Regulations to pay a sum on account of Mr Mohammed's (future) liability to pay council tax. The liability to pay council tax for the rest of the financial year after 25 th November 2005 was contingent upon Mr Mohammed continuing to occupy the premises each day until the end of that financial year (as the Regulations assumed he would).

    The position in respect of the next financial year, from 1 st April 2006 to 31 st March 2007, was different. As at 25 th November 2005, Mr Mohammed had no accrued liability to pay the council tax itself, as that liability arose day by day under the Local Government Finance Act.

  • R (on the application of Moseley) v Haringey London Borough Council
    • Supreme Court
    • 29 Oct 2014

    Fairness is a protean concept, not susceptible of much generalised enlargement. But its requirements in this context must be linked to the purposes of consultation. Such are two valuable practical consequences of fair consultation. But underlying it is also a third purpose, reflective of the democratic principle at the heart of our society. This third purpose is particularly relevant in a case like the present, in which the question was not

    Sometimes, particularly when statute does not limit the subject of the requisite consultation to the preferred option, fairness will require that interested persons be consulted not only upon the preferred option but also upon arguable yet discarded alternative options.

    In the present context, the local authority is discharging an important function in relation to local government finance, which affects its residents generally. The statutory obligation is, "before making a scheme", to consult any major precepting authority, to publish a draft scheme, and, critically, to "consult such other persons as it considers are likely to have an interest in the operation of the scheme".

  • R (Williams) v Horsham District Council
    • Court of Appeal
    • 21 Ene 2004

    We think that it is probably impossible to produce a definition of "main residence" that will provide the appropriate test in all circumstances. Usually, however, a person's main residence will be the dwelling that a reasonable onlooker, with knowledge of the material facts, would regard as that person's home at the material time. That test may not always be an easy one to apply, but we have no doubt as to the conclusion to which it leads in the present case.

  • R (W) v Birmingham City Council
    • Queen's Bench Division (Administrative Court)
    • 19 May 2011

    I readily accept that throughout the process the Council was giving consideration to how to address the needs of the disabled. In that sense its decisions taken in relation to adult social care were decisions which were relevant to its performance of the s 49A duty.

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Books & Journal Articles
  • Commercial property tax in the UK: business rates and rating appeals
    • Núm. 34-6, Septiembre 2016
    • Journal of Property Investment & Finance
    Purpose: The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appe...
    • Núm. 15-1, Enero 1952
    • The Modern Law Review
    Book reviewed in this article: Addington, Author of the Modern Income Tax. By A. Farnsworth, ll.d., ph.d. International Law and Human Rights. By H. Lauterpacht Introduction to English Law. By Phili...
  • Strategic procurement in uk local government: The role of elected members
    • Núm. 7-2, Marzo 2007
    • Journal of Public Procurement
    This paper is concerned with the potential role of elected members in the UK local government strategic procurement process. Strategic procurement and the best value regime are discussed. A working...
  • Procuring expertise: the case of local government water and sewer rate analyses
    • Núm. 3-2, Marzo 2003
    • Journal of Public Procurement
    Local governments are often forced to purchase expertise for non-recurring analyses, such as rate setting for water and sewer services, because it is not cost-effective for these governments to mai...
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Law Firm Commentaries
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