Woolway (Valuation Officer) v Mazars LLP

Woolway (Valuation Officer) v Mazars LLP

Floors 2 and 6 in Tower Bridge House, occupied by Mazars LLP, constitute a single hereditament for rating purposes because they are within a single building, communication between floors is through common parts, and there is no significant practical difference between adjoining and separated floors. The physical/geographical test is flexible and does not require contiguity; a common sense assessment supports treating the separated floors as a single hereditament.

Parties
Appellant: Peter Robin Woolway (Valuation Officer); Respondent: Mazars LLP; Advocate to the Court: Mr Forsdick
Jurisdiction
England and Wales
Judgment Date
17 April 2013
Procedural Posture
Civil Appeal / Judgment on Appeal From Upper Tribunal
Outcome
appeal dismissed
Legal Topics
Rating Valuation, Hereditament Definition, Non Domestic Rates, Office Block Occupation
Property Law Tax Law Rating Valuation Hereditament Definition Non Domestic Rates Office Block Occupation

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Parties

Peter Robin Woolway (Valuation Officer)

Appellant

Mazars LLP

Respondent

Mr Forsdick

Advocate to the Court

Procedural Posture

Civil Appeal / Judgment on Appeal From Upper Tribunal

Legal Issues

  1. 1 Whether non-contiguous floors in a modern office block occupied by the same ratepayer constitute a single hereditament for rating purposes

Ratio Decidendi

Floors 2 and 6 in Tower Bridge House, occupied by Mazars LLP, constitute a single hereditament for rating purposes because they are within a single building, communication between floors is through common parts, and there is no significant practical difference between adjoining and separated floors. The physical/geographical test is flexible and does not require contiguity; a common sense assessment supports treating the separated floors as a single hereditament.

Court Disposition

appeal dismissed

Orders

  • Floors 2 and 6 occupied by Mazars LLP to be entered as a single hereditament in the rating list.
  • No change to existing entries unless a merger proposal is made.