Case details

UKI (Kingsway) Limited (Respondent) v Westminster City Council and another (Appellants)

Case ID: UKSC 2017/0132

Case summary

Issue(s)

The validity of the service of a completion notice under Schedule 4A of the Local Government Finance Act 1988 by the appellant on the respondent

Facts

The appellant is the billing authority responsible for the collection of non-domestic rates in the City of Westminster. The respondent is the freehold owner of a building in Kingsway, WC2. Following redevelopment of the building, the appellant delivered by hand to a receptionist at the building, a completion notice specifying a completion date of 1 June 2012, addressed to ‘The Owner’. The receptionist transmitted a scanned copy of the notice to the respondent. The respondent challenged the entry of the premises into the 2010 Rating List with a rateable value of £2,750,000 from 1 June 2012 on the ground, amongst others, that the completion notice had not been validly served.

Judgment appealed

[2017] EWCA Civ 430

Parties

Appellant(s)

Westminster City Council

Respondent(s)

UKI (Kingsway) Limited

Appeal

Justices

Lady Hale, Lord Kerr, Lord Carnwath, Lord Lloyd-Jones, Lord Kitchin

Hearing start date

06 Nov 2018

Hearing finish date

06 Nov 2018

Watch hearing
6 Nov 2018 Morning session Afternoon session