UNIT 1-3 HERTSMERE INDUSTRIAL PARK, WARWICK ROAD, WD6 1GT
Factory and warehouse Decided 19 February 2026 CHG101313479 Ryan Property Tax Services UK Limited
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant, which occupied two separate industrial units (Units 1-3 and Unit 4) at Hertsmere Industrial Park, sought to merge them into a single assessment with an RV of £630,000. The appellant argued the properties were contiguous and operated as a single functional unit, separated only by a private road over which they claimed exclusive occupation. The tribunal applied the three-part test from Woolway v Mazars and found that: (1) the road was an adopted but not maintainable highway maintained by the local council, so the appellant did not have exclusive occupation; (2) the properties could be and had been let separately, failing the functional test; and (3) objectively, the properties lacked the physical connection necessary for a single hereditament. The tribunal also rejected the argument under the Rating (Property in Common Occupation) Act 2018, as the properties were separated by a road rather than an enclosed boundary. The appeal was dismissed and the separate RVs of £472,500 and £277,500 were confirmed.
Summary generated from the decision text and checked against it. The appellant was UGO FOODS GROUP LIMITED, represented.
Grounds argued
- Split or merge the assessment · decisive
- Evidence
- Expert report
- Cases cited
- Woolway v Mazars; John Laing & Son Ltd v Kingswood Area Assessment Committee; Gardiner & Theobald LLP v David Jackson
- Hearing
- 23 January 2026
Similar decisions
- UNIT 4, HERTSMERE INDUSTRIAL ESTATE, WARWICK ROAD, WD6 1GT — Dismissed, 19 Feb 2026
- Beef Barn & Offices, Coursers Farm, Coursers Road, Colney Heath, Colney Heath, AL4 0PD — Allowed in part, 7 Aug 2023
- 9, WARWICK ROAD, WD6 1US — Dismissed, 8 Jul 2022
- EUROPA HOUSE, 108, RIPON WAY, WD6 2JA — Dismissed, 8 Jul 2022
All decisions in Hertsmere Borough Council · Industrial and warehouses nationally
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