Is a ‘Perfected Council Tax Liability Order’ Required for Enforcement or not?

by

1. Introduction

1.1 The Legal Question

The legal question of whether, under the laws of England and Wales, a council tax liability order, made by a magistrates’ court pursuant to Regulation 34(6) of the Council Tax (Administration and Enforcement) Regulations 1992 (CTAER 1992), must be ‘perfected’ into a formal written document, specifically a certified extract from the court register as per MCR 1981 Rule 16(1), and served upon the debtor before the relevant billing authority can lawfully commence enforcement action under Part VI of the CTAER 1992. The question arises in the context of liability orders frequently being granted extempore (verbally announced) during bulk hearings. The central contention examined is whether the principles of natural justice (audi alteram partem), legal certainty, and the procedural requirements for proving a court order for legal purposes (including enforcement) necessitate the creation and service of such a formal proof of the order before enforcement begins.

1.2 Summary of Conclusion/Opinion

Despite the argument that initiating enforcement constitutes an “other legal purpose” under MCR 1981 Rule 16(1) potentially requiring proof via a certified extract from the court register, there is currently no statute requirement for a perfected council tax liability order (in the form of a certified extract or otherwise) to be formally served on the debtor prior to the commencement of enforcement action. The making of the order (pronouncement) and its recording in the court register are sufficient for the order’s validity. While proof via a certified extract (MCR 16(1), MCR 68) is necessary. The rules and the authoritative judgments in Leighton and Kofa indicate lawful authority is required for enforcement. The explicit exclusion of liability orders from service requirements (MCR 115(6)) further weighs against an interpretation mandating pre-enforcement service of any formal document. This however breaches the fundamental principles of natural justice which requires legal certainty in regards one’s legal position, and to ensure enforcement meets the statutory requirements.

2. The Principle of Natural Justice and Legal Certainty in UK Law

2.1 Core Principles

Natural justice demands procedural fairness in decision-making.31 Its core tenets are the rule against bias (nemo judex in causa sua) and the right to a fair hearing (audi alteram partem).31

2.2 Audi Alteram Partem – The Right to Notice and Hearing

This rule requires adequate prior notice of the case and a fair opportunity to respond before a decision affecting rights is made.31 Notice is a prerequisite for a fair hearing.36

2.3 Legal Certainty

This principle requires law to be clear, ascertainable, and predictable, allowing individuals to know their legal position and the consequences of court orders. The argument that enforcement should not commence without formal notification of the perfected order engages this principle.

2.4 Case Law on Liability Orders, Service, and Natural Justice

  • Leighton v Bristow & Sutor [2023] EWHC J90SA002: At 17 the High Court accepted that council paperwork suffices as evidence on the balance of probabilities of a liability order having been made ex tempore (verbal – on the spur of the moment), thereby confirming that it satisfies a ‘reasonable belief’ for the purpose [under the rules of equity] to commence enforcement (in that case statutory authority under the Tribunals, Courts and Enforcement Act 2007, schedule 12 §66(8)(b)). It was ruled telling the debtor to get the order themselves at 27, by simply referring people to the council to ask for the liability order (under the rules of equity anyone else), is not acceptable statutory authority under §26(1)(b). Under the rules of equity this substance, the reasoning, means any and all council tax enforcement requires proof of statutory authority, which as the case made clear it is the duty of the person enforcing who must have available as without it should they be asked failing to do so is trespass for which there is resulting non pecuniary damages. This follows the binding principle of law that no one can breach another’s peace without lawful authority as established in the constitutional case of Entick v Carrington [1765].

The judgment makes no comment as to the lawful requirements of what a ‘Council Tax Liability Order’ is which this analysis addresses. Where statute is silent the judiciary fills it in the detail.

  • R (Kofa) v Oldham Metropolitan Borough Council [2024] EWHC 685 (Admin): Fordham J explicitly stated enforcement required an order which meets the ‘statutory requirements’ noting there is no statutory requirement for a perfected order to be served by the court6.

The judgment makes no comment as to the lawful requirements of what a ‘Council Tax Liability Order’ is which this analysis addresses. Where statute is silent the judiciary fills it in the detail.

  • ICO Decision Notice (FS50653101): Reflects the operational understanding that the liability order is the court’s decision, recorded on the list/register, not necessarily a separate physical document routinely issued19.

The judgment makes no comment as to the lawful requirements of what a ‘Council Tax Liability Order’ is which this analysis addresses. Where statute is silent the judiciary fills it in the detail.

2.5 Application and Limitations

Natural justice applies broadly but its specific requirements are context-dependent and can be modified or excluded by clear statutory language.31. Leighton, suggests the pre-order notification stages are deemed sufficient in this context5, however council evidence does not suffice for statutory enforcement which requires ‘the liability order made by the magistrates court’. Kofa affirms this does not require the debtor to be served a perfected order (which a certified court extract with the decision makers names would be), but the court [enforcement in that case] requires the statutory requirements to be met. It is disputed under the common law there is a requirement of being informed of any decision, without which by impossibility it is unknowable, and the law does not require compliance with the impossible. This is basic common sense!

3. Overview of Relevant Statutory Framework

The determination of this question requires analysis of several key legal and procedural elements:

  • The Local Government Finance Act 1992 (LGFA 1992), establishing the statutory basis for council tax liability.1
  • The Council Tax (Administration and Enforcement) Regulations 1992 (CTAER 1992), particularly Part V (Billing) and Part VI (Enforcement), including Regulation 34 (making of liability orders) and the various enforcement mechanisms.1
  • The Magistrates’ Courts Rules 1981 (MCR 1981), as amended. This includes Rule 16 (“Record of Adjudication”) concerning how orders are evidenced for legal purposes 23, Rule 68 (“Proof of proceedings”) regarding the admissibility of the register/extracts 27, and Rule 115 (“Service of order”) which explicitly excludes liability orders.5
  • Analogous principles from the Civil Procedure Rules (CPR) regarding service of judgments.44
  • The common law Principles of Natural Justice (audi alteram partem, rule against bias) and Legal Certainty.31

 

3.1. Council Tax Liability Orders: Formation and Nature

Liability arises under the LGFA 1992 1, with administration and enforcement governed by the CTAER 1992.1

3.1.1. Pre-Application Steps

Demand notices (Reg 18) and reminder/final notices (Reg 23/33) must typically precede an application.9

3.1.2. Application for Liability Order (Reg 34)

If the debt remains unpaid, the authority makes a complaint to a justice and requests a summons (Reg 34(2)).4 The summons notifies the debtor of the hearing (MCR 98).69 This summons procedure is key to satisfying audi alteram partem regarding the hearing itself.4

3.2 The Hearing and Making of the Order (Reg 34(6))

The court shall make the order if satisfied the sum is payable and unpaid (Reg 34(6)).9 The court’s role is primarily administrative, confirming procedural compliance and non-payment; it cannot typically review the merits of the underlying liability (Reg 57(1), s.16 LGFA 1992).1 The order is often made verbally (extempore) and includes the debt plus reasonable costs (Reg 34(7)).10 This verbal pronouncement constitutes the ‘making’ of the order.

3.3. Recording and Proving Liability Orders: The Role of the Magistrates’ Court Rules

3.3.1. Historical Context: MCR 1981 Rule 16 (Original Form)

The original Rule 16 (“Form of conviction or order”) required formal written orders, in prescribed paper forms.71

3.3.2 The 2003 Amendment (SI 2003/1236) and MCR Rule 16

The 2003 amendment changed Rule 16’s heading to “Record of Adjudication” and substituted Rule 16(1) to state: “A record of summary conviction or order made on complaint required for an appeal or other legal purpose may be in the form of certified extract from the court register.” 23 (Emphasis added).

Understanding this amendment is crucial, as prior to this and up to 2020 amendment there was a statutory requirement of service of liability orders. This only removed the previous substance of a specific “form” (A or B), thereby no longer mandating the format of any liability order. This was the result of implementation to a computerised court register (LIBRA) as the primary official record. Importantly, it states that when a record is required for “appeal or other legal purposes”, it may be evidenced by a certified extract. The use of “may be” suggests this is a permissible and sufficient method of formal proof for the initiation of any subsequent statutory enforcement action. Further, ‘may’ clearly does not preclude the use of any other format for a liability order.

3.4 The Court Register and Proof of Proceedings (MCR Rule 68)

The court register (historically MCR 66, now subject to CrimPR for criminal matters but the principle applies) is the formal record71 since 2003 computerised using the LIBRA system, MCR Rule 68 (“Proof of proceedings”) states the register or a certified extract “shall be admissible in any legal proceedings as evidence of the proceedings… entered in the register.”27. This rule governs how the order, once recorded, can be formally proven for any enforcement. It confirms the admissibility and evidential value of the register/extract but does not mandate its service before enforcement can begin. Rule 66B details the contents of what must be provided from the court records.

3.5 Interpretation: Proof for “Other Legal Purposes” including Enforcement

Enforcement under Part VI of CTAER 1992 is undoubtedly a “legal purpose”. The billing authority’s right to enforce, statutorily requires it must prove the liability order exists. MCR 16(1), 66B and 68 provide the mechanism for this formal proof: a certified extract from the register23. Failure to do so is gross negligence under the binding principle of law that no one can breach another’s peace without lawful authority as established in the constitutional case of Entick v Carrington [1765], whose substance was reaffirmed in Leighton [2023], where producing council evidence was insufficient to prove a liability orders made by the magistrates1.

3.6. Service Provisions for Magistrates’ Court Orders

3.6.1 Introduction of MCR 1981 Rule 115 (2020)

Rule 115 established a general duty for the court officer to serve copies of orders made on complaint.5

3.6.2 The Explicit Exclusion of Liability Orders (Rule 115(6))

Crucially, Rule 115(6) stated from its inception: “This rule does not apply to liability orders.”5.

3.6.3 The 2024 Amendment (SI 2024/254)

The 2024 amendment maintained this exclusion for liability orders, while adding a specific exclusion for domestic abuse protection orders7.

3.6.4 Statutory Significance of the Exclusion

The deliberate exclusion in MCR 115(6) strongly indicates that the standard court procedures for serving orders were not intended to apply to liability orders5. If the intention was that proof (via a certified extract under MCR 16/68) needed to be provided to the debtor before enforcement, excluding the order from the service rule seems inconsistent. This supports the interpretation that while proof must be available if needed, it doesn’t need to be proactively served before enforcement commences.

3.7. Analogous Principles from the Civil Procedure Rules (CPR)

3.7.1 CPR Framework for Service of Judgments/Orders

The CPR generally requires the court to draw up and serve sealed copies of judgments/orders on the parties (CPR 40.3, 40.4)44. This reflects a general principles of law of formal notification.

3.8. Limitations of the Analogy

This analogy is weak due to:

  • Distinct procedural codes (CPR vs MCR 1981)71.
  • The specific exclusion in MCR 115(6) overrides any general principle inferred from the CPR5.

3.9 Discrimination under Stare Decisis

  • Under stare decisis lower courts must abide by higher court decisions.

4. Synthesis: Reconciling Procedure and Principle

4.1 Evaluating Notification and Proof under the Current Framework

The framework provides notice of the debt and the hearing.9 The order is made verbally and must be recorded in the register71. MCR 16(1) and 68 provide the mechanism for formal proof (certified extract) when required for legal purposes, which includes the right for enforcement27. The argument that enforcement is a legal purpose requiring this proof before commencement is understandable but appears inconsistent with MCR 115(6) and the interpretation in Kofa which also makes it clear the court must be ‘satisfied the statutory requirement is met’, and that is set out in the MCR1981.

4.2 Balancing Efficiency and Fairness

The system prioritises efficiency.6 Requiring certified extracts before any enforcement would add significant administrative burden, seemingly contrary to the intent behind the 2003 rule change and MCR 115(6) to simplify court records by the implementation of the computerize LIBRA court register.

However removal mandating forms A and B does not preclude the sitting magistrates simply to authorise the council to use their names, together with the court authorising the use of their seal to print and serve ‘Liability Orders’ instead of ‘Notice of Liability Order’ which add little to no administrative burden on the courts, and would at the same time meet all the lawful and legal requirements at no additional cost other than amending the ‘Notice of Liability Order’ template.

5. Final analysis

5.1 Conclusion

Having re-evaluated the interaction between the enforcement process (Part VI CTAER 1992), the rules for recording and proving orders (MCR 1981 Rules 16 and 68), the exclusion from service rules (MCR 115(6)), and relevant case law (Kofa, Leighton), there is no legislative requirement for a perfected council tax liability order to be served, however under the principles of Natural justice there is, and hence failure to serve a perfected order, either by a certified extract including the names of the decision makers or by any other compliant format, is unlawful and therefore unenforceable.

5.2 Reasoning Summary

  • Making vs. Proving vs. Serving: The law distinguishes between the making of the order (verbal pronouncement and entry into the court register), the proving of a perfected order (which can be done via certified extract under MCR 16/68 when required for legal purposes like enforcement or in any other lawful format), and the serving of the order (explicitly not required by MCR 115(6) but required under the principle of natural justice).
  • MCR 16 & 68 – Proof When Required: These rules establish the court register as the record and the certified extract as a permissible and admissible means of proving the order when such proof is needed for “appeal or other legal purposes” which would cover enforcement. They do not mandate obtaining or serving this proof before initiating enforcement27, however this is unlawful under the principle of natural justice.
  • MCR 115(6) – No Service Requirement: The explicit and maintained exclusion of liability orders from the general service rule strongly indicates no document needs to be served by the court before enforcement5, however failure to do so is unlawful under the principles of natural justice.
  • Leighton [2023]: Council records do not suffice for enforcement, and the party enforcing is liable to prove lawful authority (thereby reaffirming Entick [1675])1
  • Kofa [2024]: The High Court confirmed there is no legislative requirement to serve a paper order. The order is valid once made and recorded, provided its existence can be proved from the record1.
  • Natural Justice: The courts consider the pre-hearing notices, summons, hearing opportunity, and the formal recording of the decision in the register sufficient to meet natural justice requirements for initiating enforcement in this specific statutory context4, however this is unlawful under the principles of natural justice.

Therefore, statutorily commencement of enforcement action requires a validly made and recorded liability order, but not the prior service of that order or a certified extract proving it. However enforcement requires proof of lawful authority, and failure to have this is gross negligence as this is fundamental constitutional law as established in the foundational case of Entick [1765].

 

 

Works cited

  1. Who pays Council Tax? – Fenland District Council, accessed on April 17, 2025, https://www.fenland.gov.uk/article/17181/Who-pays-Council-Tax
  2. Freeman of the land – ARP | The Anglia Revenues Partnership, accessed on April 17, 2025, https://www.angliarevenues.gov.uk/services/counciltax/freeman-of-the-land/
  3. Freeman of the land – Legality of Council Tax – Sefton Council, accessed on April 17, 2025, https://www.sefton.gov.uk/council-tax/council-tax/general-council-tax-information/freeman-of-the-land-legality-of-council-tax/
  4. Legality of Council Tax – Wealden District Council, accessed on April 17, 2025, https://www.wealden.gov.uk/transparency-spending-and-performance/data-protection/freedom-of-informaton/legality-of-council-tax/
  5. ‘Freeman on the Land’ and challenges to the legality of council tax, accessed on April 17, 2025, https://www.whitehorsedc.gov.uk/vale-of-white-horse-district-council/council-tax/freeman-on-the-land-and-challenges-to-the-legality-of-council-tax/
  6. Freeman of the Land and Council Tax – City of Doncaster Council, accessed on April 17, 2025, https://www.doncaster.gov.uk/services/council-tax-benefits/freeman-of-the-land-and-council-tax
  7. The Legality of Council Tax – MIDDEVON.GOV.UK, accessed on April 17, 2025, https://www.middevon.gov.uk/residents/council-tax/the-legality-of-council-tax/
  8. Council Tax – Enforcement – Split Mags Ct. and Valuation Trib. Roles, accessed on April 17, 2025, https://www.33bedfordrow.co.uk/print-insight?id=493:Bulletin&printpage=true
  9. PART V – The Council Tax (Administration and Enforcement) Regulations 1992, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/part/V
  10. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/regulation/34
  11. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/note
  12. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/1997-03-18/data.html
  13. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/part/VI
  14. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/id/uksi/1992/613
  15. – The Council Tax (Administration and Enforcement) Regulations 1992, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/regulation/50
  16. Council Tax – Complaint Evidence and Reg.53(5) Certificates, accessed on April 17, 2025, http://www.33bedfordrow.co.uk/insights/bulletins/council-tax-complaint-evidence-and-reg535-certificates
  17. Part 2: defending council tax defaulters – Garden Court Chambers, accessed on April 17, 2025, https://www.gardencourtchambers.co.uk/wp-content/uploads/2014/07/this-article1.pdf
  18. Council Tax Liability Order hearings that occur on a regular basis in [Plymouth] Magistrates court are NOT held as a ‘Court of Law’ – GOV.UK, accessed on April 17, 2025, https://assets.publishing.service.gov.uk/media/5a7eb393ed915d74e33f1e1a/council_-tax-liability-order-hearings-plymouth-magistrates-court.doc
  19. Reference: FS50653101 1 – Freedom of Information Act 2000 (FOIA) Decision notice, accessed on April 17, 2025, https://ico.org.uk/media2/migrated/decision-notices/2013689/fs50653101.pdf
  20. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/schedule/3
  21. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613/schedules
  22. The Council Tax (Administration and Enforcement) Regulations 1992 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1992/613
  23. The Magistrates’ Courts Rules 1981 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1981/552
  24. The Magistrates’ Courts (Miscellaneous Amendments) Rules 2003, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/2003/1236/made/data.htm
  25. The Magistrates’ Courts (Miscellaneous Amendments) Rules 2003 No. 1236 (L. 24), accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/2003/1236/made/data.xht?view=snippet&wrap=true
  26. The Magistrates’ Courts (Miscellaneous Amendments) Rules 2003 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/2003/1236/contents/made
  27. The Magistrates’ Courts Rules 1981 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/id/uksi/1981/552
  28. The Magistrates’ Courts Rules 1981 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1981/552/rule/115/2020-01-01
  29. The Magistrates’ Courts (Amendment) Rules 2024 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/2024/254/made
  30. Kofa, R (On the Application Of) v Oldham Metropolitan Bolton Council | [2024] EWHC 685 (Admin) | England and Wales High Court (Administrative Court) | Judgment – CaseMine, accessed on April 17, 2025, https://www.casemine.com/judgement/uk/660465e5943a733d6b95f252
  31. Understanding Natural Law Principles of Audi Altarem Partem Doctrine from the Administrative Law Perspectives – AIR Journal, accessed on April 17, 2025, https://airjournal.org/ijlgp/wp-content/uploads/sites/27/2024/05/IJLGP-5.1-1-19-1.pdf
  32. PRINCIPLES OF NATURAL JUSTICE – Tamil Nadu State Judicial Academy, accessed on April 17, 2025, https://www.tnsja.tn.gov.in/article/Pri%20of%20Natural%20Jus%20by%20TSSJ.pdf
  33. Natural justice – Wikipedia, accessed on April 17, 2025, https://en.wikipedia.org/wiki/Natural_justice
  34. Refinement of Doctrine of Natural Justice – LawTeacher.net, accessed on April 17, 2025, https://www.lawteacher.net/free-law-essays/constitutional-law/refinement-of-doctrine-of-natural-justice-constitutional-law-essay.php
  35. Audi Alteram Partem;Note – NDLScholarship, accessed on April 17, 2025, https://scholarship.law.nd.edu/cgi/viewcontent.cgi?article=1083&context=nd_naturallaw_forum
  36. UNDERSTANDING THE PRINCIPLES OF NATURAL JUSTICE – Journal of Emerging Technologies and Innovative Research, accessed on April 17, 2025, https://www.jetir.org/papers/JETIR2107691.pdf
  37. Sornarajah, M — “Natural Justice, Fairness and Administrative Functions” [1977] UTasLawRw 1 – AustLII, accessed on April 17, 2025, http://www.austlii.edu.au/au/journals/UTasLawRw/1977/1.pdf
  38. English Natural Justice and American Due Process: An Analytical Comparison – Scholarship Repository, accessed on April 17, 2025, https://scholarship.law.wm.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=2419&context=wmlr
  39. CAN JUDGES CONDUCT INDEPENDENT LEGAL RESEARCH? THE US VS. COMMON LAW APPROACHES, accessed on April 17, 2025, https://houstonlawreview.org/article/57783.pdf
  40. Grounds for judicial review – Shelter Scotland, accessed on April 17, 2025, https://scotland.shelter.org.uk/professional_resources/legal/courts_and_legal_action/judicial_review/grounds_for_judicial_review
  41. The Rule of Natural Justice – LawTeacher.net, accessed on April 17, 2025, https://www.lawteacher.net/free-law-essays/administrative-law/the-rule-of-natural-justice-administrative-law-essay.php
  42. Principles of Natural Justice, accessed on April 17, 2025, https://nacin.gov.in/ZCLucknow/Images/Documents/E_Books/59_Principles%20of%20natural%20justice.pdf
  43. Kofa vs Oldham Metropolitan Bolton Council ([2024] EWHC 685 (Admin)) Case Summary, accessed on April 17, 2025, https://becivil.co.uk/case-notes/kofa-v-oldham-metropolitan-bolton-council–high-court–2024-ewhc-685-admin–case-summary/
  44. Civil Procedure Rules – Wikipedia, accessed on April 17, 2025, https://en.wikipedia.org/wiki/Civil_Procedure_Rules
  45. The Civil Procedure Rules 1998 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1998/3132/schedule/1/made
  46. Council tax liability orders: the price of non-payment – Shelter England, accessed on April 17, 2025, https://england.shelter.org.uk/professional_resources/news_and_updates/council_tax_liability_orders_the_price_of_non_payment
  47. How does a debtor dispute or appeal a council tax liability order which may form the basis of a bankruptcy petition? | Practical Law, accessed on April 17, 2025, https://uk.practicallaw.thomsonreuters.com/a-023-7975?transitionType=Default&contextData=(sc.Default)
  48. The Council Tax (Administration and Enforcement) Regulations 1992 – a Freedom of Information request to Bath and North East Somerset Council – WhatDoTheyKnow, accessed on April 17, 2025, https://www.whatdotheyknow.com/request/the_council_tax_administration_a_6
  49. I have received a Council Tax Liability Order – City of Doncaster Council, accessed on April 17, 2025, https://www.doncaster.gov.uk/services/council-tax-benefits/i-have-received-a-council-tax-liability-order
  50. accessed on January 1, 1970, https://www.bailii.org/ew/cases/EWHC/Admin/2024/685.html
  51. Business Rates – Imposition of liability order – Discretion to consider ratepayer’s ability to pay?, accessed on April 17, 2025, https://www.33bedfordrow.co.uk/insights/bulletins/business-rates-imposition-of-liability-order-discretion-to-consider-ratepayers-ability-to-pay
  52. Court of Appeal makes non-party costs order against public liability insurers | Practical Law, accessed on April 17, 2025, https://content.next.westlaw.com/practical-law/document/Ied3e32d7daf011e598dc8b09b4f043e0/Court-of-Appeal-makes-non-party-costs-order-against-public-liability-insurers?viewType=FullText&transitionType=Default&contextData=(sc.Default)
  53. All Cases page 691 – BAILII, accessed on April 17, 2025, http://www2.bailii.org/indices/all-cases-0691.html
  54. Court makes first building liability order under Building Safety Act 2022 (TCC) | Practical Law, accessed on April 17, 2025, https://uk.practicallaw.thomsonreuters.com/w-046-0924?transitionType=Default&contextData=(sc.Default)
  55. All Cases page 84 – BAILII, accessed on April 17, 2025, http://www2.bailii.org/indices/all-cases-0084.html
  56. England and Wales – Service of Process – Library of Congress, accessed on April 17, 2025, https://maint.loc.gov/law/help/service-of-process/england.php
  57. PART 40 – JUDGMENTS, ORDERS, SALE OF LAND ETC. – Civil Procedure Rules, accessed on April 17, 2025, https://www.justice.gov.uk/courts/procedure-rules/civil/rules/part40
  58. part 40 judgments and orders – The Civil Procedure Rules 1998, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1998/3132/part/40/made
  59. Guide to some key terms used in the Civil Procedure Rules (CPR) – Practical Law, accessed on April 17, 2025, https://uk.practicallaw.thomsonreuters.com/Link/Document/Blob/I6d912ca8d15a11e498db8b09b4f043e0.pdf?targetType=PLC-multimedia&uniqueId=ebda3dc7-2a0a-49d7-9a7d-c39f03a63314&transitionType=Default
  60. JUDGMENTS AND ORDERS This Practice Direction supplements CPR Part 40 – Civil Procedure | Westlaw UK, accessed on April 17, 2025, http://wbus.westlaw.co.uk/parts/40bpd.shtml
  61. The Civil Procedure Rules 1998 – AWS, accessed on April 17, 2025, https://wipolex-resources-eu-central-1-358922420655.s3.amazonaws.com/edocs/lexdocs/laws/en/gb/gb556en_1.pdf
  62. Rules & Practice Directions – Civil Procedure Rules – Justice.gov.uk, accessed on April 17, 2025, https://www.justice.gov.uk/courts/procedure-rules/civil/rules
  63. Civil Procedure Rules: glossary – GOV.UK, accessed on April 17, 2025, https://www.gov.uk/guidance/civil-procedure-rules-glossary
  64. Practice direction: Magistrates’ Court enforcement or variation of orders made in family proceedings – Judiciary.uk, accessed on April 17, 2025, https://www.judiciary.uk/wp-content/uploads/JCO/Documents/Practice+Directions/Family/pd-mags-crt-enforcement-variation-orders-family-proceedings.pdf
  65. Liability Order – what is it and how to challenge it, accessed on April 17, 2025, https://www.summerfieldbrowne.com/blog/liability-order-what-is-it-and-how-to-challenge-it/
  66. Pay Council Tax arrears – GOV.UK, accessed on April 17, 2025, https://www.gov.uk/council-tax-arrears
  67. Dealing with Council Tax arrears – Citizens Advice, accessed on April 17, 2025, https://www.citizensadvice.org.uk/debt-and-money/help-with-debt/dealing-with-urgent-debts/dealing-with-council-tax-arrears/
  68. Summons and Liability Order important information – Tunbridge Wells Borough Council, accessed on April 17, 2025, https://tunbridgewells.gov.uk/council-tax/problems-paying/summons-and-liability-order
  69. Business Rates – Summons | Articles | Insights – 33 Bedford Row, accessed on April 17, 2025, https://www.33bedfordrow.co.uk/insights/articles/business-rates-summons
  70. Contents Liability Orders: Overview Registering a Liability Order in the County Court Registering a Liability – The Voice of the Child, accessed on April 17, 2025, https://www.voiceofthechild.org.uk/wp-content/uploads/2017/11/Liability-Orders.pdf
  71. Magistrates’ Courts Rules 1981 SI 1981 No 552 (as amended) This text is up to date to April 2024. – GOV.UK, accessed on April 17, 2025, https://assets.publishing.service.gov.uk/media/660d0c6cfb0f770011ec66dd/magistrates-courts-rules-1981-april-24.pdf
  72. The Magistrates’ Courts Rules 1981 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/1981/552/made
  73. RV Felixstowe Justices | PDF | Politics | Social Science – Scribd, accessed on April 17, 2025, https://id.scribd.com/document/344496779/Rv-Felixstowe-Justices-1-doc
  74. LEGISLATIVE ASSEMBLY OF THE FALKLAND ISLANDS THE BUDGET MEETING OF THE LEGISLATIVE ASSEMBLY LEGISLATIVE ASSEMBLY CHAMBERS FRIDAY, accessed on April 17, 2025, http://assembly.gov.fk/jdownloads/Assembly%20Records%20and%20Order%20Papers/Legislative%20Assembly%20Order%20Papers/2017/ORDERPAPERBUDGET2JUNE2017.pdf
  75. Criminal Litigation and Sentencing, accessed on April 17, 2025, http://students.aiu.edu/submissions/profiles/resources/onlineBook/S6c4g6_Criminal_Procedure_-_Sentencing.pdf
  76. CRIMINAL PROCEDURE – Logobook.ru, accessed on April 17, 2025, https://www.logobook.ru/af/11212747/2048/0199298300_sample.pd
  77. Neighbourhood noise policies and practice for local authorities – a managment guide – Knowledge Hub, accessed on April 17, 2025, https://khub.net/documents/6197021/0/Neighbourhood+Noise+Policies+and+Practice+for+Local+Authorities+-+A+Management+Guide.pdf/4fcc80f4-23ad-4feb-a478-ebb06039bf38?version=1.0&download=true
  78. PROCEDURE IN THE EUROPEAN COURTS: COMPARISONS AND PROPOSALS (Volume 267) – Brill – Reference Works, accessed on April 17, 2025, https://referenceworks.brill.com/display/entries/HACO/A9789041110060-01.xml?language=en
  79. 1THE KARNATAKA CIVIL RULES OF PRACTICE, 1967, accessed on April 17, 2025, https://karnatakajudiciary.kar.nic.in/hcklibrary/PDF/kar-crp-civil.pdf
  80. RULES OF CIVIL PROCEDURE – Alaska Court System, accessed on April 17, 2025, https://courts.alaska.gov/rules/docs/civ.pdf
  81. Other statutory exclusions Archives | The Reporters Committee for Freedom of the Press, accessed on April 17, 2025, https://www.rcfp.org/open-government-sections/b-other-statutory-exclusions/
  82. Administration of Juvenile Justice In Tanzania A study of its compatibility with International Norms and Standards By Christina, accessed on April 17, 2025, https://lup.lub.lu.se/luur/download?fileOId=1563541&func=downloadFile&recordOId=1555082
  83. .. – Rajasthan High Court, accessed on April 17, 2025, https://hcraj.nic.in/hcraj/Allfiles/GeneralRules_CivilCriminal_02092020.pdf
  84. Children’s Court Rules and Forms ARTICLE 1 General Provisions; All Proceedings, accessed on April 17, 2025, https://seconddistrict.nmcourts.gov/wp-content/uploads/sites/21/2024/01/12-31-23_rule-set-10-children-s-court-rules-and-forms-2023.pdf
  85. The Criminal Procedure Rules 2005 – Legislation.gov.uk, accessed on April 17, 2025, https://www.legislation.gov.uk/uksi/2005/384/made
  86. Guidance on Education-Related Parenting Contracts, Parenting Orders and Penalty Notices – Digital Education Resource Archive (DERA), accessed on April 17, 2025, https://dera.ioe.ac.uk/id/eprint/8111/7/Parenting%20Contract-Guidance%20PNsPCsPOs%20FINAL2007_Redacted.pdf
  87. January–December 2005 – CiteSeerX, accessed on April 17, 2025, https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=03a4de6fbee40c2377378e5a2614db0cd5309938
  88. Magistrates’ Courts (Amendment) Rules 2024 – Legislation – PolicyMogul, accessed on April 17, 2025, https://policymogul.com/legislation/secondary/4251/magistrates-courts-amendment-rules-2024
  89. Draft Statute Law Repeals Bill (SLC 99, accessed on April 17, 2025, https://www.scotlawcom.gov.uk/index.php/download_file/392/870/
  90. Judicial Review in the UK: A Comprehensive Guide for 2023 – Lawdit Solicitors, accessed on April 17, 2025, https://lawdit.co.uk/readingroom/the-ultimate-guide-to-judicial-review

Leave a comment