McKenzie (Listing Officer), R (on the application of) v Marshall

McKenzie (Listing Officer), R (on the application of) v Marshall

The Valuation Tribunal erred in law by ordering the alteration of the Council Tax List to take effect from 17th May 2005, contrary to statutory provisions. The Tribunal failed to apply the correct legal framework and did not ask itself all the right questions regarding the effective date. The matter must be remitted for reconsideration by the Tribunal, properly advised of its powers, to clarify the weight and aspects of its fact-finding.

Parties
Claimant: Jacqueline Alexandra McKenzie (Listing Officer); Respondent: Howard Marshall
Jurisdiction
England and Wales
Judgment Date
18 March 2008
Procedural Posture
Statutory Appeal / Judgment on Appeal From Valuation Tribunal
Outcome
decision of the Valuation Tribunal set aside and remitted for reconsideration
Legal Topics
Council Tax Valuation, Statutory Interpretation, Tribunal Procedure
Local Government Finance Administrative Law Council Tax Valuation Statutory Interpretation Tribunal Procedure

Case Brief

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Parties

Jacqueline Alexandra McKenzie (Listing Officer)

Claimant

Howard Marshall

Respondent

Procedural Posture

Statutory Appeal / Judgment on Appeal From Valuation Tribunal

Legal Issues

  1. 1 Whether the Valuation Tribunal erred in ordering the Listing Officer to alter the Council Tax List with an effective date other than that prescribed by regulation 14 of the Council Tax (Alteration of Lists and Appeals) Regulations 1993
  2. 2 Whether the Tribunal could take into account post-decision events in determining the effective date for alteration

Ratio Decidendi

The Valuation Tribunal erred in law by ordering the alteration of the Council Tax List to take effect from 17th May 2005, contrary to statutory provisions. The Tribunal failed to apply the correct legal framework and did not ask itself all the right questions regarding the effective date. The matter must be remitted for reconsideration by the Tribunal, properly advised of its powers, to clarify the weight and aspects of its fact-finding.

Court Disposition

decision of the Valuation Tribunal set aside and remitted for reconsideration

Orders

  • The decision of the Valuation Tribunal is set aside.
  • The matter is remitted to the Tribunal for reconsideration.