000 01121cab a22002175a 4500
001 L159327
008 160815e2016 xxk 000 0 eng d
035 _a(Sirsi) u159327
041 0 _aeng
110 2 _aValuation Office Agency
_93141
245 0 0 _aChanges to how we value some non-domestic properties with more than one occupier
_h[electronic resource]
490 _aVOA News Story, 8 August 2016
520 _aThe 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.
590 _aKA
650 2 4 _aWOOLWAY (V0) V MAZARS
651 4 _aEngland and Wales
_y1543-
690 _aFinance and taxation
690 _aValuation
_96273
856 4 0 _uhttps://www.gov.uk/government/news/changes-to-how-we-value-some-non-domestic-properties-with-more-than-one-occupier
_zView this item free of charge at www.gov.uk
942 _n0
999 _c84867
_d84867