Local government – Council tax. There was no basis for a systemic challenge by way of judicial review to the system of council tax enforcement under the Council Tax (Administration and Enforcement) Regulations 1992, SI 1992/613, as operated by the magistrates' courts. The Divisional Court found that the risk of unfairness did not arise out of the systemic procedures themselves, but arose in the ordinary course of individual decision-making, in that magistrates simply failed to comply with the scheme's requirements.