BOOK REVIEW An appreciation by Elizabeth Robson Taylor MA of Richmond Green Chambers and Phillip Taylor MBE, Head of Chambers, Reviews Editor, "The Barrister", and Mediator. Paul Patterson has undeniable courage in producing his personal critical survey on what he calls "a costs scam" involving council tax recovery processes. He is an angry man! And his anger is about the concept of the award of costs which are at the discretion of the court. There are always at least two sides if not more to a story, and costs are often as emotional as the judgment itself. Sadly, the way in which council tax payments are obtained from the local electorate has remained an area of concern for many since 1275 with the initial poll tax conflict, reignited with the modern council tax. In his earlier book, an historic forerunner entitled, "My Council Tax Stance" from October 2017, Paul wrote: "This all started in January 2016 when my son Jay started to tell me how the council where investing in arms companies, if that wasn't immoral enough, it came apparent that the council are deceiving people who have fallen into arrears with their council tax. They are deceiving them in the summons they are sending out to them." He continues, declaring that a summons is "nothing more than an invitation to the council's place of business, a room in the magistrates' court, nothing to do with the magistrates, just a way of putting fear into you. Hundreds of people all summons to appear at Bodmin Magistrates Court on a Friday afternoon at 1.20pm." With his new paperback, Paul has expanded his points to cover the pandemic and after. Paul then sets the scene, stating that "a council officer will be waiting to usher you into their place of business, get you into agreeing to paying by instalment and that way accepting liability without even seeing a magistrate. In his original book, he offers advice that many of the letters he cites can be used as templates for your own council tax stance". And Paul is back on the attack in 2020 with "The Great Council Tax Recovery Scam". He updates his original work setting out how a Defendant might challenge costs in a practical way. There is an analogy here to the non-payment of the licence fee where those opposed to such fees were encouraged "on mass" to make a challenge and clog up the court system. With the sheer numbers of Defendants in both licence fee and council tax cases being so high. The court (and the Johnson government since 2019) have remained concerned at the numbers and chaos which can ensue. Bulk listing liability orders have been a matter of concern with the council tax and many other civil proceedings where the allegation is that the Claimant receives preferential treatment with their causes of action, and the inflated costs sought against mainly vulnerable people. There is only one conclusion: urgent reform. There is also a bigger issue about the extent of the powers of local government officials who are often considered to "over-egg" the costs they seek by doubling up the sums of money for work done. Sadly, it remains the position that costs so often out-strip any sums of money sought or issues in dispute resolved which makes a mockery of "open justice" which remains the preserve of the rich (except the council tax payer). It is clear this book will be highly unpopular with many officials, and it does not aim to replace professional legal advice which should be sought. It is feared that the only real solution is a root and branch reform which will occur with the post-Covid developing chaos to the justice system once tax arrears and costs claims return to the courts. You are very brave to take these people on, Paul.

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Explores the moral dimension of tax policy and calls for a fundamental tax reform

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