Buildings which were in fact far apart, could not be treated as being ‘occupied together with’ as agricultural buildings for rating purposes.
Lord Slynn of Hadley
Gazette 10-Mar-1993,  AC 369
England and Wales
Approved – Midlothian Assessor v Buccleuch Estates Ltd 1962
(Lands Valuation Appeal Court) The landowner had several parcels of woodland and sawmills. They were on different sites, but worked together as a single business.
Lord Kilbrandon observed: ‘It has never yet been admitted that you can have a . .
Cited – Woolway v Mazars SC 29-Jul-2015
The Court was asked how different storeys under common occupation in the same block are to be entered in the rating list for the purpose of non-domestic rating. In this case the firm’s two offices were in the same building, but the connection . .
Lists of cited by and citing cases may be incomplete.
Updated: 05 May 2022; Ref: scu.80474