- Cited — Nuffield Health v London Borough of Merton 2021-05-28
“…n-domestic rates 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 secti…”
- Cited — Nuffield Health v London Borough of Merton 2021-05-28
“…as played such a significant role in the law of charity), and the unit of assessment has always been the hereditament: Woolway (Valuation Officer) v Mazars LLP [2015] UKSC 53 at [1] per Lord Sumption JSC. That remains the case under the 1988 Act, section 43(1) of which provides:…”
- Cited — London Borough of Southwark v Ludgate House Ltd & Anor 2020-12-04
“…of being identified 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, [2…”
- Applied — Cardtronics Europe Ltd & Ors v Syke & Ors (Valuation Officers) 2018-11-09
“…editament is determined by applying principles developed by the courts in a long series of cases. In Woolway (Valuation Officer) v Mazars LLP [2015] A.C. 1862, [2015] UKSC 53, the Supreme Court confirmed that the primary test of whether distinct spaces in common occupation were to be assessed for rates as a single hereditament was a…”