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United Kingdom

UK Supreme Court: non-domestic rating completion notice validly served by indirect delivery and email; statutory methods non-exclusive; causation test applies (UKI (Kingsway) Ltd v Westminster City Council)

Published on: 17 December 2018

Published by a LexisNexis Property expert
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Article summary

UKI (Kingsway) Limited (Respondent) v Westminster City Council (Appellant) [2018] UKSC 67

What is the law in this area?

Liability for non-domestic rates turns on a property being recorded as a hereditament in the rating list. A newly constructed building is added to that list once a completion notice has been validly served. The notice fixes the date on which the building is deemed to be complete.

What was the background?

The dispute concerned the purported service of a completion notice intended to bring a new, unoccupied building into the rating list. The Court of Appeal upheld the appellant’s appeal against the decision of the Upper Tribunal (Lands Chamber) (UT), which had found that a completion notice had been served on it, despite the fact that transmission was effected through a person not authorised to accept service...

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