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Ealing London Borough Council (2) Kensington & Chelsea Royal London Borough Council (3) Hammersmith & Fulham London Borough Council V (1) Notting Hill Housing Trust (2) A2 Dominion Housing Group Ltd [2015] EWHC 161

A charitable body which sought an exemption from council tax under the Council Tax (Exempt Dwellings) Order 1992 art.3 Class B had the burden of establishing all four conditions for the grant of the exemption. The Present of the Valuation Tribunal for England had erred by holding that the normal burden of proof should be reversed in respect of two of the conditions.