Laurentiu Tarbuc vs Dawn Bunyan

This case involved an appeal by Laurentiu Tarbuc against the Valuation Tribunal for England's decision to uphold the Council Tax banding of his property at Band E.

TLDR:

• Laurentiu Tarbuc appealed against the Council Tax banding of his property.
• The Valuation Tribunal for England upheld the banding at Band E.
• The High Court dismissed the appeal, confirming the VTE's decision.

The property in question is located at Grasmere Road, Bexleyheath, Kent DA7 6PT. Initially, it was entered into the Council Tax List at Band D on 1 April 1993. The property was extended on 30 January 2018, and Laurentiu Tarbuc purchased it on 16 July 2021, leading to a band review. The Listing Officer (LO) increased the banding to Band E due to the material increase in the property's value.

Laurentiu Tarbuc made a proposal against the alteration, which was rejected by the LO. He then appealed to the Valuation Tribunal for England (VTE), which upheld the LO's decision, maintaining the property in Band E.

The VTE considered the value the property would have achieved on 1 April 1991, taking into account the physical state, size, layout, and character of the dwelling as of 16 July 2021. The VTE found that the best evidence was the respondent's sales evidence, particularly the sale of a comparable property on the same road.

Laurentiu Tarbuc sought a review of the VTE's decision, which was declined. He then appealed to the High Court on a question of law, arguing that the VTE did not properly consider the plot size and other factors affecting the property's value.

The High Court dismissed the appeal, finding that the VTE had considered all relevant factors and exercised its expert judgment appropriately. The appeal did not involve a question of law but rather a disagreement with the VTE's decision on the facts.

The High Court emphasized the importance of adhering to statutory time limits and found no good reason to extend the time for appeal. The appeal was dismissed both on the grounds of being out of time and on the merits.

Legal representatives: Laurentiu Tarbuc (in person), Sarah Sackman (instructed by HMRC) for the Respondent.

Judicial Panel: Mr Justice Julian Knowles

Case Citation Reference: [2024] EWHC 897 (Admin)