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Practice note 1: England only: definition of dwelling and basis of valuation for Council Tax
1. Introduction
The Local Government Finance Act (LGFA) 1992 requires the Commissioners of Inland Revenue (now HMRC) to carry out valuations of dwellings in England and Wales for the purposes of compiling and maintaining valuation lists (sections 20-23), and specifies bands within which dwellings are to be placed (Section 5). The Act also requires that a similar valuation exercise be carried out in Scotland by the Scottish Assessors, acting under the direction of the Commissioners.
The Council Tax (Situation and Valuation of Dwellings) Regulations 1992 as amended by The Council Tax (Situation and Valuation of Dwellings) (Amendment) Order 1994 (hereinafter referred to as “the regulations”) contain, inter alia, the basis of valuation to be adopted when banding for Council Tax purposes.
Wednesday, December 16, 2020
All the smart money is on 2021 to see an increased number of grievances and Employment Tribunal claims as the pandemic support regime winds down. Therefore this is probably a good moment to look at the practical lessons to be taken from
Cole – v – Elders Voice in the Employment Appeal Tribunal last month in relation to the possible unwinding of the settlements of those claims which you might reach.
In the end, and despite the procedural bits and bobs attached, both an ACAS COT3 and a statutory settlement agreement are just contracts. Under English law, a contract can be made void if there has been any misrepresentation on the way into it, i.e. an untrue statement of law or fact made by A to B which induces B to enter the contract with A, thereby causing B loss. It does not much matter for our purposes whether that misstatement of fact or law is made innocently, negligently or fraudulently – in any such case, B can seek damages