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Vol 21 No 8 Aug/Sept 2016

Book of the Month

Cover of Colinvaux's Law of Insurance

Colinvaux's Law of Insurance

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Enforcement of Local Taxation: An Advisors' Guide to Non-payment of Council Tax and Poll Tax

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ISBN13: 9781903307007
ISBN: 1903307007
Published: July 2000
Publisher: Legal Action Group
Country of Publication: UK
Format: Paperback
Price: Out of print



This guide is for those who are called on to advise people in dispute with local authorities over payment of local taxes. It provides practical advice for those faced with difficult legal and tactical issues. The main areas that make up the enforcement process are outlined.

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Subjects:
Local Government Law
Contents:
Status of a local tex debt; billing and reminder notices; preliminaries to a liability order hearing; liability order hearings; distress; committal to prison; appeals; other methods of enforcement; appeal to valuation tribunals. Appendices: Community Charge (Adminstration and Enforcement) Regulations 1989 regs 39 to 42; Community Charges (Deductions from Income Support) (No 2) Regulations 1990; Council Tax (Administration and Enforcement) Regulations 1992; Council Tax (Deductions from Income Support) Regulations 1993; valuation tribunal addresses.