The burden of proof lies equally with the authority and the taxpayer.
The standard of proof provided to the court by the authority must good and should allow for decisions to fall to the authority on the basis of the balance of probabilities test
There may be a requirement for direct oral evidence under oath ~ Particularly at Committal stage
Must be good at all times and include official documents and authorised copies
It must be clear and unambiguous
The following list gives the likely requirement for evidence that will need to be taken to Court when applying for a liability order.
That the Tax has been fixed by a Billing Authority resolution - certificate of the amount set and a copy of the publication
That an entry appears in the valuation list
That the sum has been correctly demanded
That the reminder / final has been issued.
That the summons has been served correctly - proof of service on oath Magistrates Court Rules 1982
That full payment has not been made (up to the debtor to prove - Des Salles D'Epinoix v Kensington & Chelsea LBC)
The debtor has the right to:
attend and contest the application
to question the evidence
give evidence on oath and
to give reasons for non-payment.
The following matters cannot be raised in a magistrates court but need to be raised with a valuation tribunal
whether a dwelling is chargeable
whether the taxpayer is liable to pay
whether the amount is wrongly calculated in terms of discount awarded, Disabled Person reduction given or exemption granted (actual incorrect calculation of sums would be subject to a magistrates court
Only a Penalty cannot be recovered while awaiting an appeal to the VT to be settled.~ all other amounts can be recovered in the normal fashion
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