R (Morley) v Surrey Heath Borough Council — [2025] WLR(D) 369
Summary by iclr.co.uk
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R (Morley) v Surrey Heath Borough Council — [2025] WLR(D) 369
LOCAL GOVERNMENT — Council tax — Enforcement — Billing authority issuing summons for recovery of unpaid council tax — Summons additionally demanding payment of “collection costs” representing authority’s average costs of enforcement including in cases where necessary to pursue liability order — Magistrates’ court making liability order and ordering taxpayer to pay collection costs as being reasonably incurred in obtaining order — Whether lawful …
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