West Sussex: fiscal chaos (Andrew Tettenborn, 10 Nov 2000)

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Sender:	Andrew Tettenborn
Date:	Fri, 10 Nov 2000 18:51:33
Re:	West Sussex: fiscal chaos

There's one feature of the West Sussex case that perhaps ought to make it different from the wrongful tax cases and strangle the "fiscal disruption" argument at birth. This case was about the effects of a purely commercial transaction, a lease: the fact that the landlord was a local authority was adventitious. If a public body signs a lease, albeit one voidable for mistake, arguably it should be liable for all the consequences of having done so, including the liability to repay overpaid rent. Put another way, why should a private lessee have fewer rights merely because he happened to take his lease from the local authority rather than the British Land Co?

Andrew Tettenborn MA LLB
Bracton Professor of Law

Tel: 01392-263189 / +44-392-263189 (international)
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[ Homepage: http://www.ex.ac.uk/law/ ].

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