Actor’s Tax Fight Fails
Hollywood star Mercer Boffey, recognized for his performances in Ugly Betty, NCIS, and It's Always Sunny in Philadelphia, has faced a setback in his legal battle to avoid paying council tax on his Grade II listed residence in London.
Boffey contended that his home in Richmond, exclusively used as a private dwelling, should qualify for an exemption from the tax. During his High Court appeal, the actor presented detailed research into property law, asserting that the council tax regulations had been incorrectly enforced.
The dispute centered around the term "hereditament" a classification under the General Rate Act 1967. Boffey argued that the term implied a financial interest or commercial element, which his family home lacked. He maintained that a property used exclusively for domestic purposes should not be subject to the tax.
Mr. Justice Constable dismissed Mr. Boffey's arguments, stating that the term "hereditament" encompasses privately owned residences used for living purposes. The judge emphasized that accepting Mr. Boffey's interpretation would not only disrupt long-standing tax precedents but also put at risk billions of pounds in annual council tax revenue generated by local governments.
Boffey and his wife purchased their Petersham residence, a picturesque Queen Anne-style house dating back to 1780, in 2018. Falling into the highest council tax Band H, the home is situated in the affluent London Borough of Richmond upon Thames.
Despite the judge commending Boffey's "articulate" submissions, the actor's challenge was deemed unpersuasive. Mr Justice Constable highlighted the broader implications of the case, emphasizing that Boffey's claims, if upheld, could disrupt the legal framework underpinning council tax, which generates approximately £50 billion annually for local authorities.
This decision concludes Boffey’s legal battle, which escalated from council rejections to a tribunal before reaching the High Court in April 2023.