Forum Home → Discussion → Housing costs → Thread
SMI - over pension age
A useful summary of the backdating case law here:
https://lgfa92.co.uk/council-tax-backdating-and-the-limitations-act-1980/
President Zellick stated, among other things, explaining how Arca was much misunderstood;
“The Limitation Act sets a limit on when proceedings must be initiated. If they are not brought within the maximum period following “the date on which the cause of action accrued”, then the action cannot proceed and must fail. The Act does not set a limit on the number of years in the past in respect of which sums may be recovered. That is the fundamental error made by the BA in these appeal”.
A useful summary of the backdating case law here:
https://lgfa92.co.uk/council-tax-backdating-and-the-limitations-act-1980/
President Zellick stated, among other things, explaining how Arca was much misunderstood;
“The Limitation Act sets a limit on when proceedings must be initiated. If they are not brought within the maximum period following “the date on which the cause of action accrued”, then the action cannot proceed and must fail. The Act does not set a limit on the number of years in the past in respect of which sums may be recovered. That is the fundamental error made by the BA in these appeal”.
We’ve summarised this for a local adviser who successfully obtained a backdated CT discount for a deceased client’s relative’s estate going back ~10 years.