Enforcement: concealment: failure to register as Council tax

London Borough of Islington v SSCLG and Maxwell Estates ([2019] EWCH 2691)

https://www.bailii.org/cgi-bin/format.cgi?doc=/ew/cases/EWHC/Admin/2019/2691.html&query=(london)+AND+(borough)+AND+(of)+AND+(islington)+AND+(v)+AND+(maxwell)

“12.The Inspector rejected the Council’s submission that Maxwell Estates had deliberately concealed the existence of the change of use of the basement, in particular, by not registering the basement as a separate unit for council tax purposes. In reaching this conclusion, the Inspector took into account the fact that the basement was openly advertised as a residential flat on the internet and its existence was known to third parties.”

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