For England, this article refers to old law and this article should now be read.

In addition, the Oyston case referred to below has been overruled by CT v Horsham District Council (HB) [2013] UKUT 617 (AAC).

The hierarchy of liability

Liability is determined by a ‘hierarchy of liability’ set out in section 6 Local Government Finance Act 1992.

The below table shows this hierarchy and ... Please login or signup to continue reading this content