Local government – Council tax. The Court of Appeal, Civil Division, allowed the appellant's appeal against the decision of the Upper Tribunal (Lands Chamber) that a completion notice had been served on it, notwithstanding transmission via a person not authorised to accept service. There was nothing in the relevant statutory provisions, construed in context, which would justify construing 'service' so broadly as to characterise the events of the present case as having constituted service by the authority on the building owner.