What is a hereditament?

Research output: Contribution to journalArticle

Abstract

Discusses the Supreme Court judgment in Woolway (Valuation Officer) v Mazars LLP on whether two non-contiguous floors in an office block that were under common occupation could be treated as a single "hereditament" for non-domestic rating purposes. Outlines the three broad principles identified by the court as the test for defining a hereditament. Considers the practical implications of this new framework, especially for valuation officers.
Original languageEnglish
Pages (from-to)138-146
Number of pages9
JournalThe Conveyancer and Property Lawyer
Issue number2
Publication statusPublished - 2016

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