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No duty to notify of continuing residence in property for the purposes of council tax (Court of Appeal)

Practical Law UK Legal Update Case Report w-019-3862 (Approx. 3 pages)

No duty to notify of continuing residence in property for the purposes of council tax (Court of Appeal)

In R v D [2019] EWCA Crim 209, the Court of Appeal held that residents liable to pay council tax were not under a legal duty to notify the local authority of their continuing residence in the property in question. It followed that the trial judge had been correct to make a terminating ruling where the defendant was charged under section 3 of the Fraud Act 2006 with dishonestly failing to disclose that she was living at a property in order to avoid paying council tax in respect of it.

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End of Document
Resource ID w-019-3862
© 2024 Thomson Reuters. All rights reserved.
Published on 08-Mar-2019
Resource Type Legal update: case report
Jurisdictions
  • England
  • Wales
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