Got a case where its too late for a CTB claim to be submitted, but there may be mileage in disputing the liability.

Does anyone have full text copies of the following cases

Bradford Metropolitan City Council v Anderton <1991>
Ward v Kingston upon Hull City Council <1993>

Fri 06-Nov-09 10:28 AM by clairehodgson

no but a recap here:

http://www.darlington.gov.uk/Living/Council+Tax/Sole+or+Main+Residence.htm

they aren't on bailii

Thanks for this

Just heard that a summary of Anderton is on Lawtel (dont have a subscription) but the full text copy needs to be ordered.

The case I am dealing with involves an 18 year old whose father was admitted to hospital and subseqently into a nursing home. My client was determined liable for CTAX retrospectively, but then did not come to me for advice for some time

Although the CTB Regs refer to a person being "resident" in hospital, I want to argue that this is bad draughtsmanship and my clients father should still be considered to have his sole or main residence at the taxable property until he gave up the tenancy and went permanently into the nursing home.

i should have thought, based just on the summaries i found, that would be more than arguable.

afraid I can't help re Lawtel - i don't have a subscription either

"In another case, Doncaster BC v Stark and Stark2 (1998), the High Court considered the position of a married RAF serviceman who was required to spend most of his time living at an airbase rather than in the property which he owned jointly with his wife. The Court held that sole or main residence should not be determined solely by the length of time spent at a property, but should take into account factors such as:
•
security of tenure;
•
where Corporal Stark spent time when he was not on duty;
•
where he would return to should his employment with the RAF be terminated."

from here:
http://www.parliament.uk/commons/lib/research/briefings/snpc-03860.pdf

and that IS on bailii - the first one was adjourned whilst the treasury solicitor was briefed so the court could hear full argument.

http://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWHC/Admin/1997/246.html&query=title+%28+Stark+%29&method=boolean

http://www.bailii.org/cgi-bin/markup.cgi?doc=/ew/cases/EWHC/Admin/1997/977.html&query=title+%28+Stark+%29&method=boolean