Rates – Rateable occupation. A completion notice had been served on the respondent company by the appellant local authority under Sch 4A to the Local Government Finance Act 1988, notwithstanding transmission via a person not authorised to accept service and being transmitted via email. The Supreme Court held that as long as there had been sufficient causal connection between the authority's actions and the receipt of the notice by the recipient, service had been effected for the purpose of the statute.