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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
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
Woolway v Mazars [2015] UKSC 53; [2015] AC 1862; [2015] PLSCS 240 United Kingdom Supreme Court United Kingdom 29 Jul 2015 BAILII flag 35

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