Jorgensen (Listing Officer) v Gomperts [2006]

The Admin Court (Kenneth Parker QC) gave further guidance on the "disaggregation" provisions in the Council Tax (Chargeable Dwellings) Order 1992, affirming and further clarifying the "bricks and mortar" approach to the regulations (Coleman v Rotsztein [2003] RA 152), and rejected the Council Tax payer's argument that there was a need to produce specific evidence of adaptation in order to establish that a dwelling had been "adapted" for use as separate living accommodation. The court also gave guidance as to the relevance of a lockable door to disaggreagation and affirmed the Valuation Tribunal's duty to decide all questions for themselves without deferring to the decisions of other listing officers. The successful Appellant Listing Officer was represented by Tim Buley.