R (Goremsandu) v London Borough of Harrow [2010] EWHC 1873

The landlord owned a detached bungalow with a conservatory attached to the rear of the property, which the landlord had let on a series of six annual furnished shorthold tenancies for the period of 21 October 1999 until 31 December 2007. Each assured shorthold tenancy (AST) covered the whole of the property including the conservatory. However, given that the tenants did not want to use the landlord’s furniture that came with the property, it was agreed that the landlord would store it in the conservatory. Each tenant paid the landlord directly their “share” of the rent. However, the tenancy agreement provided for a single rent per month for the property of £1,200 for which each joint tenant was jointly and severally liable. The local authority had treated the property as being a single tenancy so that the tenants were liable for council tax. There was council tax outstanding, and the local authority decided to pursue the landlord for it on the basis that the property had been a house in multiple occupation (HMO) since 1 April 2002.

The landlord appealed to the Valuation Tribunal, who held that