Concil Tax Litigation Compliance Checklist

(Post Julia Mazur and Anor v Charles Russell Speechlys LLP [2025] EWHC 2341 (KB) Ruling)

Following the landmark Mazur ruling, all local authorities and enforcement partners must ensure strict compliance with the Legal Services Act 2007 when conducting council tax litigation. The following checklist outlines key steps to safeguard lawful practice and procedural integrity.

1. Authorisation Check

  • ✅ Confirm that all individuals conducting litigation (issuing, signing, filing, or representing) hold valid practising certificates or are otherwise authorised under the LSA 2007.
  • 📋 Maintain an up-to-date register of authorised officers, including practising certificate numbers and renewal dates.

2. Role Definition

  • 🧑‍⚖️ Clearly define which tasks count as conducting litigation (e.g., issuing summons, filing claims, signing court documents).
  • ✍️ Restrict non-qualified staff to support roles such as drafting, administration, or document preparation.
  • 📄 Update all job descriptions to reflect these legal boundaries.

3. Supervision & Oversight

  • ✔️ Require all litigation documents to be reviewed and signed off by an authorised person before submission.
  • 🗂 Record the name and role of the supervising solicitor or authorised officer for every case.
  • 🔍 Conduct periodic spot checks to confirm compliance with supervision protocols.

4. Documentation & Evidence

  • 🧾 Keep clear records of who performed and approved each litigation step.
  • 📁 Retain signed copies of all court documents, with signatory details.
  • 🧩 Preserve evidence of supervision and authorisation for potential regulatory audits or legal challenges.

5. Outsourced Services

  • 🤝 Verify that any third-party enforcement or debt recovery firms are fully authorised to conduct litigation.
  • 🧾 Include compliance clauses in contracts with external providers.
  • 🔄 Carry out regular audits of their authorisation status and practices.

6. Training & Awareness

  • 🎓 Train all legal, finance, and enforcement staff on which activities are “reserved legal services” under the LSA 2007.
  • 🔁 Provide annual refresher training or updates following major rulings like Mazur.

7. Risk & Review

  • ⚠️ Review any historical council tax cases handled by non-qualified staff for potential non-compliance.
  • 🚨 Escalate questionable matters to the Monitoring Officer or Head of Legal for assessment.
  • 📘 Update internal manuals and procedures to reflect the post-Mazur compliance standards.

📚 Summary:
The Mazur judgment reinforces that only authorised individuals may conduct litigation. Councils and agencies must now tighten internal controls, improve training, and maintain clear audit trails to avoid unlawful practice and potential case invalidation.

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