Roberts (Valuation Officer) v Backhouse Jones Ltd (Rating – Hereditament): UTLC 10 Feb 2020

RATING – HEREDITAMENT – whether adjacent office suites separated by a fire corridor were to be treated as contiguous and entered as a single hereditament – section 64(3ZD), Local Government Finance Act 1988 – Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 – appeal allowed

Citations:

[2020] UKUT 38 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 22 October 2022; Ref: scu.647076