Council Tax withholding Process - Overview

At all times withhold the amount that is due... that is your guarantee of honour and proof you are not just trying to avoid paying!

1 - Once your Bill arrives send 1st letter to Council giving them 7 days to prove your obligation. At the same time you will send a DSAR which they legally have 1 month to respond to.

Their standard response is Local Government finance Act 1992 as the source of their claim (their belief of lawful excuse to breach your peace as to why they sent you the bill in the first place).

That is already obfuscation as we are asking them to prove your obligation... which falls under section 34(6) of The Council Tax (Administration and Enforcement) Regulations 1992 [1] which requires the council to satisfy the courts the  presumption that the sum has become payable by the defendant (you) as you have already told them in the polite letter...

[1] The Council Tax (Administration and Enforcement) Regulations 1992 https://www.legislation.gov.uk/uksi/1992/613/regulation/34/made

2 - If they do not respond in a meaningful way send Caution Notice which details their (in person as well as their legal fictions and the legal fiction of the council) duties, rights and obligations and gives them a further 7 days .

This also sets out our duties, rights and obligations.

It further sets out if they do not respond in a meaninful way to answer how your obligation is created, then that is breaching your peace which is trespass and you stipulate how much you charge for that trespass - this is no different to what they do in their claim....

If they breach your peace by obfuscating the question, then make an invoice for your trespass fee as detailed in the Caution Notice enclosing it with the next step...

3 - If they do not respond in a meaningful way within the 7 days you have granted them, send the Warning Notice Re: Caution Notice, giving them a further 7 days.

If they breach your peace by obfuscating the question, then make an invoice for your trespass fee as detailed in the Caution Notice enclosing it with the next step...

4 - If they obfuscate or do not respond in a meaningful way send Letter before action Re: Warning Notice, giving them a further 7 days.


Through this process we have now honourably, in good faith and with clean hands granted them ample opportunity to prove their claim and your obligation as set out in your Caution Notice thereby establishing the facts = actus reus, and we also have established their state of mind with Warning Notice and Letter Before Action (mens rea) which is all the courts look for!

Notice 1
Moves them from honest mistake to negligence should they continue with their claim.

Notice 2
Moves them from negligence to gross negligence should they continue with their claim and is your witness 1.

Notice 3
Is your witness 2

Hence now we can go to court with a claim of a breach of our peace and ask for a binding over order (cease any further claims and desist until you have proven your claim) that they do not pursue anymore council tax from anyone until they have proven that any individual is under an obligation... plus every time they obfuscate  you can get paid for that, and if they do not pay we simply take them to court just like they are trying to do to us!!!

Should they ignore our pre-action protocol above and summons you

As soon as you receive a summons then under the Magistrates Court Rules we apply to the councils prosecutor for their case progression officer and to the court for the information that has been laid against us upon which the court issued the summons (the court file), to ensure that they have included details of our above dispute and pre-action protocol procedures...  This will force transparency 🙂

Should they fail to provide their case progression officer details within 7 days then we apply to the Magistrates Court for their case progression officer, and put on record that the prosecution failed to provide us the case file, nor the details of their case progression officer, and could they progress that matter. If they fail to do so then we put in an application to the court for the Council to comply with their rules!

Each time they are further trespassing on us and for that we invoice them for each transgression...

Should it proceed to Court Hearing for liability order

So long as you have followed all the above procedures then you insist on a hearing in person (not via video or telephone).

The procedure is as follow:

Introductions: they ask for your name and address, so similarly you ask for the prosecutor, clerk and Magistrates names and addresses (and if they do not oblige then state that you need these details if they act unlawfully so that you can sue them!).

Allegations: are made by prosecution which they call their evidence

Cross examination of their evidence:  They will say they have seen it earlier... but that does not matter as you have the right to cross examination, thereby forcing disclosure.

If they refuse ask if the details of your dispute and your preaction protocol been put into the court file.

Read out the following statement:

1)      My common law rights are expressed by The Lord Chief Justice in Brett v SRA [2014] EWHC 2974 (Admin) that:

"…misleading the court is regarded by the court and must be regarded by any disciplinary tribunal as one of the most serious offences that an advocate or litigator can commit. It is not simply a breach of a rule of a game, but a fundamental affront to a rule designed to safeguard the fairness and justice of proceedings. Such conduct will normally attract an exemplary and deterrent sentence. That is in part because our system for the administration of justice relies so heavily upon the integrity of the profession and the full discharge of the profession's duties and in part because the privilege of conducting litigation or appearing in court is granted on terms that the rules are observed not merely in their letter but in their spirit. Indeed, the reputation of the system of the administration of justice in England and Wales and the standing of the profession depends particularly upon the discharge of the duties owed to the court."

2)      Under your legal obligations of an officer of the court under the Legal Services Act 2007; Part 1, specifically Section (1) (a) (b) and (h), where, as an "authorised person" at (2), you are obliged under (3) to adhere to your "professional principles", as detailed in the Solicitors Regulation Authority SRA Handbook [1] and / or the Bar Standards Board BSB Handbook [2], Can you please confirm to the court that;

  1. You are upholding your overriding duty and obligation to uphold the rule of law, and
  2. You are upholding your overriding duty and obligation to uphold the constitutional principal of the rule of law, and
  3. You are upholding your duty to the court which overrides your duty to your client, and
  4. You are upholding your obligation to provide the court with all relevant law, including dissenting opinions which may undermine your case.
  5. You are upholding your obligation not to attempt to deceive or knowingly or recklessly mislead the court, and
  6. You have not claimed what you cannot rightfully claim, and
  7. You have not created a dispute where none exists.

[1] https://www.sra.org.uk/solicitors/standards-regulations/
[2] https://www.barstandardsboard.org.uk/uploads/assets/de77ead9-9400-4c9d-bef91353ca9e5345/fdf622a6-ec2a-469f-9e0af0b7a55edcd3/second-edition-test31072019104713.pdf

The most likely outcome here is what happened to me is that the prosecutor screams for an adjournment because they have been caught out so now you ask for costs at your trespass rate...

So even if you get taken to court provided you can evidence you acted honourably, in good faith and with clean hands then they cannot award costs against you!

Should they still grant a liability order

Despite all the above if they still issue a liability order against you then as Magistrates Courts are not Courts of Record (in the sense they do not hold a complete record of proceedings - they only hold limited records) then we simply ask for a section 111 Statement of case for the opinion of the High Court based upon the simple fact that the court can only make a ruling on the evidence that was presented before them, and their only excuse is if your request is frivolous!!!

No doubt they will refuse and say it is frivolous

It is not frivolous that without the claimant having proved your obligation that the decision could rationally have been reached based upon the evidence which is why at all times your must keep complete and accurate records!!!

So the next step is to ask for a certificate of their refusal and we apply to the High Court for an Order of Mandamus which simply is... the Magistrate must state upon what authority he granted the liability order... as it was not according to the Courts rules 😉

What is a liability order?

As everybody knows there is no contract, and as that is the only way that duties, rights and obligations can be created.

What they do is bring their claim to a court claiming they are the creditor, and you are the debtor...

The court can only rule based upon the evidence presented...

If you do not interact you are knowingly breaching their peace and so society must settle the peace and therefore the court will in default of your rebutting their claim (which we simply do by asking them to prove their right and your obligation) you will end up with a default judgement against you as by not engaging you are breaching their peace and hence trespassing upon them!!!

If they cannot prove that then simply the court cannot grant an order, so instead of trying to prove you are a freeman, or common law, or anything keep it simple... EQUITY WILL NOT SUFFER A WRONG WITHOUT A REMEDY so as claimant they must prove their case and you are innocent until proven guilty...  We started by asking them to prove your obligation and that is all this is about!!!

So a liability order is merely where creditors and debtors are created, thereby creating duties, rights and obligations enforceable by the community...

A liability order hence only creates a legal debt.

Enforcement Agents cannot enforce a liability order by taking your possessions!!!

A liability order merely creates a creditor and debtor, and the amount of the debt.

Check the liability order as that will tell you if enforcement fees are included in the order, which they usually are!

The council's claim for Council Tax now has a legal rights as created by the court so they can demand payment.

If you do not pay then they must apply to the courts like anyone else for a Warrant of Control of goods, which is assigned by the council to a registered enforcement agent or court enforcement officer (the police are enforcement officers and hence they have powers to enforce court orders which is why they can assist enforcement agents ONLY if the enforcement agent has evidence as detailed next).

Dealing with Enforcement Agents

Enforcement Agents too are regulated and the first thing they must do is send you a notice... so we repeat the process and before they can commence any enforcement right they may believe they have they must provide you with the evidence they have lawful excuse to breach your peace... they must show provide you with the following information, and if you ask them before they attend your property then they must cease and desist until they have shown you lawful excuse but here we simply start at the Caution Notice...

FROM: [Your name]
[address]
[email address]

TO: [Head of the Council by name  and their email address – check website Mayor or something like that] and

[any other people whom have corresponded and their email address] and
[Councils name and address as detailed on Bill and their email address] and

[All the directors of Enforcement Agents and their email address - check companies House and their website] and
[any other people whom have corresponded and their email address] and
[Enforcement Agents Company name and address as detailed on Bill and their email address]

CAUTION NOTICE IN RESPECT TO YOUR CLAIM REF [their liability order or enforcement notice reference]
Notice to principal is notice to agent; notice to agent is notice to principal
CEASE your claimed enforcement rights, and DESIST until this dispute is settled.
Email service in accordance with precedence PT-2018-000160: note of hearing on 01/03/2018, before Chief Master Marsh.

A. Further to your attached claim, in accordance with section 76 of the Magistrates Court Act 1984 ("MCA1984") if issued by a Magistrates Court, or section 85 of the County Courts Act 1984 ("CCA1984") if issued by a County Court, I require you to provide evidence for the lawfulness of your claimed enforcement powers.

B. Under your obligations under Schedule 12 of the Tribunals Courts Act 2007 ("TCA2007") you must legally provide me with the following evidence to support any claimed rights:

1. The details of the court issuing the liability order which creates your right and my alleged obligation, and
2. The case number, and
3. The details of the issuing judge, and

4. The details of the court issuing the warrant of control, and
5. The case number, and
6. The details of the issuing judge, and

7. Your authority of enforcement, and
8. Details of any attending agents so they can be verified before they attend.

C. Until you have provided this evidence you have no lawful authority, and hence must cease your claimed beliefs, and desist any further action until you have done so.

D. Should you fail to provide the required evidence within 7 days you are hereby notified that any further actions amounts to:
1. Harassment under section 1.(1)(b) of the Protection from Harassment Act 1997 ("PFH1997"), being in breach of section 1.(1A)(c)(i) and (ii), and should you not cease and desist your conduct will be causing fear, alarm and distress which can result in a sentence of up to 10 year imprisonment if convicted under section 4., or up to 6 months under section 2, and or a fine, and
2. Harassment of debtors under section 40(1) of the Administration of Justice Act 1970, and
3. Fraud under section 7 of the Fraud Act 2006.

E. In addition should you not cease and desist until you have proven your lawful right and my obligation then you will be breaching my peace and thereby committing a trespass against myself, and will be charged £500 per hour or part hour payable within 7 days for each incidence relating to this matter for the trespass, including further correspondence which is a trespass upon my time if it either makes claims that you have no lawful right to make, or you create further dispute where none exists.

[your first name only]                                                [date]