Local Government

Finance

Overview

Significant experience across all areas of local government finance, including local government audit. Examples include advising and/or acting on: misallocation of ring fenced funds of a harbour authority; legality of large scale loans taken out for the purpose of reducing pension fund deficit; challenge to decision of local authority auditor; legality of loans proposed to be taken out under the Local Government Act 2003 for the purposes of major infrastructure provision (including as to compliance with the CIPFA Prudential Code). We also have significant experience advising local government bodies in relation to setting and enforcement of Council Tax, including advice on setting of “special expenses” for parished area, on harmonisation of Council Tax rates following merger. Landmark has recognised market leading experience in the rating field, acting for and advising ratepayers, billing authorities and VOA. Leading billing authority cases include LB Merton v Nuffield Health (2023), UKI Kingsway v Westminster (2019) and Makro v Nuneaton [2012], Landmark has appeared in 6 Supreme Court rating cases in recent years and was on both sides in three of these.

Advisory and litigation experience relating to Community Infrastructure Levy including acting for the successful taxpayer in the first CA case in this field (Giordano [2019]), and successfully for the local authority concerning its refusal to grant social housing relief (Stonewater v Wealden [2021]). Landmark counsel also provided extensive advice to London authorities in the CIL field, notably including to multiple local authorities on the interplay between CIL and section 106 agreements.

Learn more about our expertise here.