Council tax AFTER bankruptcy and disclaimer?

[eteb3]

The TIB may be the beneficial owner and would be entitled to claim posession

There you go!

Section 6 LGFA (2)(a)-(e) says the person liable is the resident, if any.

S 6(2)(f) says it’s the owner if there is no one resident.

S 6(5) says “owner” means the person entitled to possession.

So the only two factors for liability are
(A) residence and
(B) entitlement to possession.

Actual possession, legal possession, keys or not, is irrelevant.

Tax provisions are construed strictly in favour of the taxpayer, so there is zero chance that factual possession will be implied into the provision.

QED?

 

[Gyumri]

There you go!

Section 6 LGFA (2)(a)-(e) says the person liable is the resident, if any.

S 6(2)(f) says it’s the owner if there is no one resident.

S 6(5) says “owner” means the person entitled to possession.

So the only two factors for liability are
(A) residence and
(B) entitlement to possession.

Actual possession, legal possession, keys or not, is irrelevant.

Tax provisions are construed strictly in favour of the taxpayer, so there is zero chance that factual possession will be implied into the provision.

QED?

I agree but I didn't think that was the point of our debate, which was whether the TIB was in possession by merely being the beneficiary. So we are singing from the same hymn book even if we are not singing the same hymn.