[2025] EWHC 2336 (Ch)

The layout of these hereditaments was a little confusing, but I am satisfied of the following. Of the three units on the first floor of Westgate House shown on the plan attached to the email dated 9 May 2012 from PAG, the two marked respectively ‘Gillespies’ and ‘1,250 sq ft’ originally formed one single hereditament under reference number 32623825, which from October 2011 was split into two, with reference numbers 32629350 and 32629375 as shown by the Schedule of Alterations to the Rating List dated 29 March 2012. The second of these hereditaments has a rateable value of £23,000. That is Suite B, which confusingly is sometimes referred to as ‘Pt 1^st floor.’

The other area on the plan marked ‘1,290 sq ft.’ is Pt 1st Floor, with reference number 32620550. Confusingly, this is sometimes described as ‘Suite A.’

Trafford claims NDR for Pt 1st Floor/ Suite A for 8 June 2012 – 1 June 2015. There was a scheme lease of this property to Browncross dated 8 June 2012 but on 3 January 2013, PAG wrote to Trafford to inform it that, “with effect from 1st January 2013, Dynamic Building Solutions took occupation of [Suite A]” [614]. I accept that, when billing NDR for Westgate House, Trafford must have mistakenly thought that Dynamic Building Solutions went into occupation of Suite B, rather than Pt 1st Floor. This appears from a comparison of the date of the end of the liability period with the term of the scheme lease. I conclude that there is no liability for Pt 1st Floor from and including 1 January 2013.

NDR is claimed for Suite B for 8 June 2012 – 31 December 2012. Suite B was subject to a Scheme Lease to Browncross until 2 June 2015. On 23 June 2015, PAG wrote to Trafford to inform it that, “with effect from 2nd June 2015, Fitzwilliam Capital Partners Limited took occupation of the above unit, previously let to Browncross Limited ...” I did not understand Mr Kelly to dispute this in the end, and in any event I accept that Fitzwilliam Capital Partners Limited was in occupation for the relevant period and that PAG was not liable for NDR on this hereditament from 2 June 2015.