Case details

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

Case ID: UKSC 2017/0132

Case summary


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


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



Westminster City Council


UKI (Kingsway) Limited



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