UTLC RATING – hereditament – whether two floors in modern office block to be entered as single hereditament though separated by other floors – held they were – valuation – end allowance – whether allowance to be made to reflect disadvantage of separation – held no evidence to justify this – appeal allowed in part
Citations:
[2012] UKUT 165 (LC)
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Woolway (Valuation Officer) v Mazars Llp CA 17-Apr-2013
The valuation officer appealed against a decision to list an office block at issue as a single heraditament. . .
At UTLC – 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.
Rating
Updated: 03 November 2022; Ref: scu.462568
