Image from Google Jackets

Identifying the hereditament in three dimensions

By: Language: English Series: Rating and Valuation Reporter ; September 2015, 1-3(3)Publication details: 2015Subject(s): Summary: 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.

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.