GND FLR SUNNINGDALE 13,, COLONIAL WAY, WD24 4WH

What was argued and what the tribunal found

The appellant sought to merge two separate office buildings (Turnberry with RV £93,500 and Ground Floor Sunningdale with RV £68,000) into one assessment valued at £137,000, arguing that following the 2018 Act reversing Woolway v Mazars, the buildings should be treated as contiguous and jointly occupied. The tribunal found that although the buildings were in the same occupation and separated only by a passageway, they were detached with no shared walls or enclosures, and the passageway was not established to be in the appellant's exclusive occupation. Therefore the two properties remained separate hereditaments under the statutory definition of contiguity, and the appeal was dismissed.

Summary generated from the decision text and checked against it. The appellant was Emis Group Plc, represented.

Grounds argued

• Split or merge the assessment

Evidence

Rents

Cases cited

Woolway v Mazars [2015] UKSC 53; Roberts (Valuation Officer) v Blackhouse Jones Ltd [2020] UKUT 38 (LC)

Hearing

3 December 2020

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