“… and by so doing he can better perform his duties to a material degree: Commissioner of Valuation for Northern Ireland v Fermanagh Protestant Board of Education[1969] 1 WLR 1708. That proposition has been applied to the case of property guardians, even though they are not, strictly speaking, employees of the company providing the guard…”
“…ating) only one person can be the rateable occupier of a hereditament: Commissioner of Valuation for Northern Ireland v Fermanagh Protestant Board of Education [1969] 1 WLR 1708, 1728. Where there are rival candidates, the rateable occupier will be that candidate whose occupation is paramount: Westminster CC v Southern Railway Co [1936…”