Rating

Non-domestic rates

Zhylzhaxynova v Moore (VO)

  • Upper Tribunal (Lands Chamber)
  • 15 July 2024
  • Judge Elizabeth Cooke and Mark Higgin FRICS FIRRV
  • [2024] UKUT 204 (LC)
  • [2024] PLSCS 132
Rating – Non-domestic rates – Hereditament – Appellant running businesses from commercial unit through two companies – Claimant appealing against decision of Valuation Tribunal for England that unit was single hereditament for purposes of non-domestic rating – Whether company holding
Case summary