| 000 | 01083cab a22002175a 4500 | ||
|---|---|---|---|
| 001 | L158886 | ||
| 008 | 150904e2015 xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u158886 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aLewsley, Christopher | |
| 245 | 0 | 0 | _aIdentifying the hereditament in three dimensions |
| 260 | _c2015 | ||
| 490 |
_aRating and Valuation Reporter _vSeptember 2015, 1-3(3) |
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| 520 | _aDiscusses 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. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aWOOLWAY (V0) V MAZARS |
| 650 | 2 | 4 | _aGILBERT (VO) V S HICKINBOTTOM & SONS LTD |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 |
_aFinance & Taxation _96241 |
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| 942 | _n0 | ||
| 999 |
_c84722 _d84722 |
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