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- FC Brown Steel Equipment Ltd v Hopkins (Valuation Officer) (RATING - HEREDITAMENT - whether a factory and a warehouse separated by an estate road but connected by a substantial conveyor bridge were one hereditament or two)   flag 

[2022] UKUT 51
United Kingdom Upper Tribunal
United Kingdom
21st February, 2022

Legislation Cited

Legislation Name Provision
Finance Act 1988 s42

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Woolway v Mazars [2015] UKSC 53; [2015] AC 1862; [2015] PLSCS 240 United Kingdom Supreme Court United Kingdom 29 Jul 2015 BAILII flag 35
Harding and Clements v The Secretary of State for Transport [2017] UKUT 135 United Kingdom Upper Tribunal United Kingdom 5 Apr 2017 BAILII flag 1

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