How far retrospectively can a Local Authority create council tax liabilty for. I have a client who has recently received a council tax demand from financial year 1997 to date. Any comments will be very much appreciated.

As far as I know from my own experience, local authorities can bill for council tax for 12 years back if they think the person was liable to pay council tax for that period. I've had a few clients who've had council tax bills/ overpayments from many years ago. I believe this relates to the provisions of the Limitations Act 1980, which allows most debts to be recovered for 6 years back, but a few, like council tax, for twelve years. BUT look up the provisions yourself because my information is "second hand" from a debt adviser, I haven't read the Limitations Act myself.