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Where the company named on completion notices was not the owner and the notices were not received, the notices were of no effect, and nothing said or done by the owner (eg paying the rates, agreeing the rateable value, contesting liability orders in a magistrates’ court and referring to the premises as completed and temporarily occupied for storage in evidence in those proceedings) brought that conclusion into question. Where premises were entered in the 2005 and 2010 rating lists in reliance on completion notices which were found to be invalid after the 2005 rating list was closed to the owner, and proposals for deletion from the 2010 list were upheld by the Valuation Tribunal, reg 38 (10) of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 did not give the tribunal power to alter the 2005 rating list.
