Changes to how we value some non-domestic properties with more than one occupier [electronic resource]
Language: English Series: VOA News Story, 8 August 2016Subject(s): Online resources: Summary: The Valuation Office Agency has revised its guidance on valuing properties where occupiers use two or more separated spaces within a building. Different areas of the same building (which are accessed through communal areas) are now assessed as separate premises for business rates purposes following the Woolway (VO) v Mazars 2015 [UKSC] 53 decision.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 159327-2001 |
The Valuation Office Agency has revised its guidance on valuing properties where occupiers use two or more separated spaces within a building. Different areas of the same building (which are accessed through communal areas) are now assessed as separate premises for business rates purposes following the Woolway (VO) v Mazars 2015 [UKSC] 53 decision.