Abstract
In the current reorganization of local government, it is instructive to look back at the last occasion when structural changes were made—the abolition of the metropolitan counties and the Greater London Council in 1986. The ‘Undertaker’ in the title refers to the Residuary Bodies created to take on residuary liabilities following the abolition of those authorities. Operating in the role of receiver—and undertaker—the Residuary Bodies were a new creation in local government. There were no precedents to rely on and they began life in a politically charged and hostile environment. This article tells the story of the first 18 months of one such body—West Yorkshire.