How Council Tax Fraud Works

Not the living men and women's responsibility.

Local Government Act 1888, Chapter 41, Part V, Section 79 Paragraph (1)
79 Incorporation of county council.
The council of each county shall be a body corporate by the name of the county council with the addition of the name of the administrative county, and shall have perpetual succession and a common seal and power to acquire and hold land for the purposes of their constitution without licence in mortmain.

Further to this, and something that is not divulged by the people who work for the council, is that since the year 1888 all councils have taken on the duties and liabilities of the inhabitants of the county.
This means the liability of any costs involved is their responsibility to cover, not yours.
Local Government Act 1888, Chapter 41, Part V, Section 79 Paragraph (2)
79 Incorporation of county council.
All duties and liabilities of the inhabitants of a county shall become and be duties and liabilities of the council of such county.

The fact that “the council” is nothing more than a corporation was reiterated in the local government Act 1972.