“… as a tax on a specific property, with the focus being on the use and occupation of that property: see Woolway (Valuation Officer) v Mazars LLP [2015] UKSC 53, [2015] AC 1862 at [1] per Lord Sumption. It also gave effect to the policy which, it said, evidently underlay the availability of mandatory relief under section 43(6)(a), tha…”
“…ied as a unit of property sufficiently defined by its own boundaries to be regarded as self-contained: Woolway (Valuation Officer) v Mazars LLP [2015] UKSC 53, [2015] AC 1862. Whether this test is satisfied is a factual or evaluative judgment: Cardtronics Europe Ltd v Sykes (“Cardtronics CA”) [2018] EWCA Civ 2472, [2019] 1 WLR 2281 …”