Council Tax

Overview

Council Tax is payable by almost every adult in the country. Whilst the sums involved in this context are in many cases lower than in rating disputes, changes in Council Tax liability can nevertheless have profound impacts on the families and individuals affected by them.

Landmark has a number of barristers with expertise in the Council Tax.

While CT disputes tend to be lower value than rating disputes, they are no less important for the families who are required to pay the tax. CT has complexities of its own, and can involve complex and difficult analysis and litigation, particularly around issues like identifying self-contained units within larger properties.

Furthermore, CT issues can arise in the commercial context, where significant sums can be involved: student halls of residence, for example, have given rise to some very high-value disputes: the total amount of tax paid for a hall assessed as a single Band H property is dramatically lower than if the same hall is assessed as 300 individual Band A properties.

Landmark’s rating team can offer barristers across a wide spread of experience, from junior members able to deal with disputes for individual taxpayers at VTE level (including on a public access basis) up to very experienced specialists who are confident dealing with matters of principle in the appellate courts.