As has been said you may be putting yourself in the wrong by withholding the Council tax from the Local Authority. Their first step will probably be to obtain a liability order against who they believe is responsible for paying the CT in the local Magistrates court, which will probably be rubber stamped if it is you named as liable, if your late father is named go to the magistrates court and explain the position. Before they can start civil proceedings, they need a liability order. I can recognise your annoyance with the apparent incompetence of the LA but stay squeaky clean and pay what is correctly due to the LA with a letter of explanation.