| 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 |
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| 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- |
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| 690 | _aFinance and taxation | ||
| 690 |
_aValuation _96273 |
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| 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 |
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