Identifying the hereditament in three dimensions
Lewsley, Christopher
Identifying the hereditament in three dimensions - 2015 - Rating and Valuation Reporter September 2015, 1-3(3) .
Discusses UK Supreme Court decision "Woolway (VO) v Mazars" [2015] UKSC 53, 29 July 2015 which held that in a multi-storey building, separate floors with the same occupier linked by shared common parts must be entered in the rating list as separate hereditaments. Overturns long established principles set out in "Gilbert (VO) v S Hickinbottom & Sons Ltd" CA [1956] 2 QB 40 regarding rating of a multi-storey building with same occupier linked by common parts are a single hereditament.
WOOLWAY (V0) V MAZARS
GILBERT (VO) V S HICKINBOTTOM & SONS LTD
United Kingdom--
Identifying the hereditament in three dimensions - 2015 - Rating and Valuation Reporter September 2015, 1-3(3) .
Discusses UK Supreme Court decision "Woolway (VO) v Mazars" [2015] UKSC 53, 29 July 2015 which held that in a multi-storey building, separate floors with the same occupier linked by shared common parts must be entered in the rating list as separate hereditaments. Overturns long established principles set out in "Gilbert (VO) v S Hickinbottom & Sons Ltd" CA [1956] 2 QB 40 regarding rating of a multi-storey building with same occupier linked by common parts are a single hereditament.
WOOLWAY (V0) V MAZARS
GILBERT (VO) V S HICKINBOTTOM & SONS LTD
United Kingdom--