Alan Murdie#3238

Alan Murdie

Alan Murdie is a specialist in council tax, housing and debt law issues dating back to 1989, including many test cases in the lower and higher courts. He is director of Council Tax Legal Services and Nucleus Legal Advice in Earl's Court, London. He has been involved with the Council Tax since its inception in 1992, editing eight editions of the Council Tax Handbook since 1998 and co-author of The Enforcement of Local Taxation (2001) with Ian Wise QC. He was a co-founder of the Zacchaeus 2000 Trust in 1996 and its senior lawyer between 2007-2013 and worked with the Ministry of Justice and Welfare Bill Committees in Parliament on law reforms. He taught intellectual property at the University of West London 1995-1998 and provides advice and training services to a wide range of public sector bodies, companies and charitable organisations.
Contributed to

11

Business rates—empty property
Business rates—empty property
Practice Notes

This Practice Note covers liability for business rates for unoccupied property, including common exemptions (often known as ‘empty rates relief’). The common exemptions include an exemption for the initial period (either three months or six months), insolvency exemptions, exemptions for charities and the discretion of the local authority to grant further relief. The Practice Note also covers a landlord’s liability at the end of a lease, landlord’s empty rates schemes and the six-week period required to trigger a new initial exemption. It can assist when considering if a landlord is entitled to relief on business rates for empty premises.

Council tax
Council tax
Practice Notes

This Practice Note summarises all aspects of council tax. It explains the role of the Valuation Office Agency (VOA), outlining the council tax valuation bands and possible appeals against them. This Practice Note also highlights the exemptions and discounts that can be applied, and the process for billing and appeals.

Council tax enforcement
Council tax enforcement
Practice Notes

This Practice Note outlines the statutory requirements for enforcing payment of council tax. It sets out the statutory requirements for demanding sums owed, the process of issuing a summons for a debtor to appear at the magistrates’ court together with methods of enforcement such as attachment of earnings, charging of property and, in very extreme cases, committal to prison.

Liability for business rates
Liability for business rates
Practice Notes

This Practice Note covers who is liable for business rates, the three categories of taxpayer identified by the Local Government Finance Act 1988 (occupiers, owners and persons named in central rating lists), the definition of ‘hereditament’, rateable occupation and the position regarding tenant’s fit out works.

National non-domestic rates—billing recovery, exemptions and reliefs
National non-domestic rates—billing recovery, exemptions and reliefs
Practice Notes

This Practice Note is one of a series of Practice Notes covering national non-domestic rates (NNDR). This Practice Note covers the legislative framework for billing and recovery, the collection fund, transitional reliefs and exemptions from the operation of the system.

National non-domestic rates—business improvement district, business rate supplements and retention
National non-domestic rates—business improvement district, business rate supplements and retention
Practice Notes

This Practice Note is one of a series of notes covering National Non-Domestic Rates (NNDR). It covers business improvement districts (BIDs), explaining what they are, how they are created and funded. It also covers business rates supplements and retention of NNDR by local authorities.

National non-domestic rates—valuation and appeals
National non-domestic rates—valuation and appeals
Practice Notes

This Practice Note is an introduction to the system of non-domestic rates (or business rates) for non-domestic (NNDR) properties in England and Wales. It outlines the background to the operation of the scheme and provides detail on how the valuation process works. It explains how to check, challenge and, if necessary, make a proposal to amend a local list or appeal against decisions that have been made.

Does a Council tax liability order disappear if the Council issue a new demand for a lesser amount?
Does a Council tax liability order disappear if the Council issue a new demand for a lesser amount?
Q&A

This Q&A examines whether a liability order is invalid in circumstances where the Council accepts that part of the liability is owed by a third party and issues a fresh demand and the impact of that decision on validity of the liability order.

If a liability order is obtained and information subsequently comes to light that from a third party that
If a liability order is obtained and information subsequently comes to light that from a third party that
Q&A

This Q&A looks at the validity of a national non domestic rates liability order obtained by a billing authority in circumstances where a tenant of a hereditament admits that they are liable for at least part of the debt. In consequence the billing authority amends the sums due.

If an individual owes non-domestic rates prior to their death, but no order has been sought, is a
If an individual owes non-domestic rates prior to their death, but no order has been sought, is a
Q&A

This Q&A considers the mechanism for recovery of Non-Domestic National Rates (NNDR) from the estate of a deceased taxpayer.

Is there any means of appealing a decision to refuse a reduction request on business rates made under
Is there any means of appealing a decision to refuse a reduction request on business rates made under
Q&A

This Q & A considers non-statutory means of appealing a decision to refuse a reduction request on business rates made under section 49 of the Local Government Finance Act 1988 other than formal judicial review.

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 1988

Membership

  • Bar of England and Wales

Education

  • Law Degree LL.B (Hons) - De Monfort University
  • Bar Finals Exam ' Inns of Court School of Law

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