Cases - Encon Insulation Ltd v Nottingham City Council
Record details
- Name
- Encon Insulation Ltd v Nottingham City Council
- Date
- [1999]
- Citation
- RA 382
- Legislation
- Keywords
- Valuation - rating disputes - notices - demand notices - time of service of demand notices - as soon as practicable - Regulation 5(1) Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 - as soon as practicable - meaning of as soon as practicable a question of fact
- Summary
-
It was held that demand notices would only give rise to an obligation to pay if they were served 'on or as soon as practicable after 1 April in the relevant year', in accordance with regulation 5(1) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989. The definition of 'as soon as practicable' would depend on the particular facts of the case. In Encon, demand notices served in November 1997 for the rate years 1990-97 were held not to have been served as soon as practicable.