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UTLC Case Number: RA/47/2011   TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007   RATING – alteration of rating list – power station and its gas pipeline – one hereditament or two?   IN THE MATTER OF AN APPEAL AGAINST THE DECISION OF THE VALUATION TRIBUNAL FOR ENGLAND BETWEEN ALAN JAMIESON (VALUATION OFFICER) Appellant   and   EON UK PLC Respondent   Re: Enfield Energy Centre 111 Bancroft Way, Enfield, Middlesex EN3 7PL   Before: Sir Keith Lindblom, President   Sitting at: 43-45 Bedford Square, London, WC1B 3AS on 9 May 2013   Timothy Morshead Q.C., instructed by the Solicitor to HM Revenue and Customs, for the appellant Daniel Kolinsky, instructed by Gerald Eve LLP, for the respondent       The following cases are referred to in this decision:   Edwards (V.O.) v BP Refinery (Llandarcy) [1974] R.A.