Should offices on non-contiguous floors of one building be rated together or separately? The UK Supreme Court will give its answer in due course having heard an appeal today.
The appeal is against a decision of Mr George Bartlett QC, then President of the Upper Tribunal (Lands Chamber). Much of today’s legal argument considered the effect of a 1956 decision, Gilbert v Hickinbottom.
The hearing debated the possibilities for the rating of space occupied by the same occupier on adjoining floors and also in adjoining buildings.
Counsel for the Valuation Officer told the court today that he wanted certainty but was not asking the court “to codify a nuanced exercise”. Counsel presenting the opposite arguments submitted that the law should allow for a “principled but flexible” approach.
The Supreme Court judgment should follow after Easter.
Woolway (VO) v Mazars LLP