Harris Graphics Ltd v Williams (VO)
Harris Graphics Ltd v Williams (VO)
- 1989
- Estates Gazette (1989) 18 EG 97-129(3) .
LT 27 July 1988. Appeal by ratepayers` (H) from lvc decision determining two assessment s of factory premises at £34,250 rv and £14,900 rv. H ran one business from the two premises, which were not contiguous but were linked by a public highway. H appealed against the assessments claiming that : 1) the two premises should be entered in the valuation list as a single hereditament on the basis that they were in the same occupation and there was a functional connection between the two and 2) the proposed single hereditament should be entered in the valuation list at £46,500 rv. The VO contended that the lvc decision had been correct. The decision in Gilbert v Hickinbottom and Sons Ltd (1956) was followed. Though LT found that the public highway link in itself was insufficient to establish that there was a single hereditament, the continuous flow of traffic between the two hereditaments constituted sufficient use of the link to establish an interdependence between the two premises; Consid
LT 27 July 1988. Appeal by ratepayers` (H) from lvc decision determining two assessment s of factory premises at £34,250 rv and £14,900 rv. H ran one business from the two premises, which were not contiguous but were linked by a public highway. H appealed against the assessments claiming that : 1) the two premises should be entered in the valuation list as a single hereditament on the basis that they were in the same occupation and there was a functional connection between the two and 2) the proposed single hereditament should be entered in the valuation list at £46,500 rv. The VO contended that the lvc decision had been correct. The decision in Gilbert v Hickinbottom and Sons Ltd (1956) was followed. Though LT found that the public highway link in itself was insufficient to establish that there was a single hereditament, the continuous flow of traffic between the two hereditaments constituted sufficient use of the link to establish an interdependence between the two premises; Consid