03 May 2013
Woolway v Mazars LLP [2013] EWCA Civ 368, [2013] All ER (D) 206 (Apr)
The definition of “hereditament” in s 115 of the General Rate Act 1967 was circular in defining a hereditament by reference to its liability for rating and to what was in the rating list. Reference to a “unit of such property” was simply a reference to a “separate item” or rateable property shown in the list and did not assist in defining what the separate item was.
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