Council Tax Liability Dispute

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Summary

The user disputes Council Tax liability, arguing their property doesnt meet the hereditament criteria as defined by the Local Government Finance Act 1992 and the General Rate Act 1967. The Court of Appeal in John Laing & Son Ltd v Kingswood Area Assessment Committee [1949] set four conditions for a property to be a hereditament: it must be substantial, capable of possession, not transitory, and an identifiable object of legal rights. The user should formally present these arguments in writing to the Council, including legal references, and request a recalculation of their Council Tax. Sending the letter via registered mail and keeping a copy for records is recommended.

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no does this require any additional points
Yes, written communication to the Council is crucial. It allows you to formally present your arguments, ensuring they are officially recognized and considered. Also, it serves as evidence of your efforts to resolve the issue.
elaborate
Here's a brief guide to writing your letter:
*. Start with your name, address, and Council Tax account number.
*. Clearly state your argument about your property not being a 'hereditament'.
*. Include the legal references you mentioned.
*. Request that your Council Tax be recalculated based on your argument.
*. Keep a copy of this letter for your records.
*. Send it via registered mail for proof of receipt.
summarize the points The Court of Appeal in John Laing & Son Ltd v Kingswood Area Assessment Committee [*] stated four conditions for a property to be a hereditament are:
The Court of Appeal in John Laing & Son Ltd v Kingswood Area Assessment Committee [*] outlined four conditions for a property to be a 'hereditament':
*. It must be substantial enough to be seen, felt, or handled.
*. It must be capable of possession or control.
*. It must not be so transitory that it can't be considered as property.
*. It must be an identifiable object of legal rights and obligations.