Woolway (Valuation Officer) v Mazars LLP [2015] UKSC 53; [2015] WLR (D) 353
‘Where a business’s offices were on two separate floors of an office block, the communication between the two being solely by way of the block’s communal lift, those two floors comprised two separate hereditaments for the purposes of non-domestic rating.’
WLR Daily, 29th July 2015
Source: www.iclr.co.uk