- Court rejects implied duty to report change of address for council tax purposes (R v D)
- What are the practical implications of this case?
- What was the background?
- What did the Court of Appeal decide?
Local Government analysis: Samuel Genen, solicitor at Steel & Shamash, comments on the case of R v D where the Court of Appeal ruled that a failure to notify the local council of a change of address for the purpose of council tax did not constitute a criminal offence under the Fraud Act 2006 (FrA 2006).
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