The Upper Tribunal (Lands Chamber) gave judgment yesterday in an interesting case concerning an appeal against the Valuation Tribunal’s decision to merge two rating assessments. The billing authority had initially agreed to the split of the premises, a triple-fronted shop, effective from the date of 2 leases of undefined parts of the premises to Mr and Mrs Hussain (who were husband and wife) respectively. That was on the understanding that a wall was to physically separate the 2 parts of the premises. As the wall was never built, the two assessments were merged. The case involved a fresh consideration of the well-known case of Woolway v Mazars  UKSC 53. Whilst the appeal was ultimately unsuccessful, contentions that the applicable leases were shams were rejected.
A copy of the judgment can be found at: