[2024] UKUT 204 (LC)

Case No: LC-2023-731

15 July 2024

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

AN APPEAL AGAINST A DECSION OF THE VALUATION TRIBUNAL FOR ENGLAND

RATING – HEREDITAMENT – whether a warehouse and office unit is one hereditament or two – occupation by two companies – paramount occupation by the company holding the lease of the unit

BETWEEN:

SHYNAR ZHYLZHAXYNOVA

Appellant

-and-

Ms JO MOORE (VALUATION OFFICER)

Respondent

Unit 1 Slater Court,

Harrier Way,

Peterborough,

PE7 3SE

Upper Tribunal Judge Elizabeth Cooke and Mark Higgin FRICS FIRRV

10 July 2024

Mr Richard Dumare for the appellant

Mr Michael Ripley for the respondent, instructed by HMRC solicitors’ office

© CROWN COPYRIGHT 2024

The following cases are referred to in this decision:

Hollywell Union and Halkyn Parish v Halkyn District Mines Drainage Co [1895] AC 117

John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area [1949] 1 KB 344

Libra Textiles Ltd (t/a Boundary Mills Stores) v Roberts (VO) [2020] UKUT 237 (LC)

Ludgate House Ltd v Ricketts (VO) [2020] EWCA Civ 1637

Westminster Council v Southern Railway Co [1936] AC 511

Woolway (VO) v Mazars LLP [2013] UKSC 53