Listing Officer for Cornwall v Dannhauser

Local government – Council tax. The Valuation Tribunal for England (the VTE) had not applied the correct legal test in relation to a listing officer's power to increase a council tax assessment subsequent to an error in determining the council tax band when a property had been originally placed on the council tax list. Accordingly, the Administrative Court allowed the listing officer's appeal against the VTE's decision to allow the respondent's appeal against a decision of the listing officer which had rejected the respondent's proposal that the council tax band applicable to his freehold property be reduced from band D to band C.

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