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RATING � hereditament � petrol filling station part of motorway service area � whether forming a separate hereditament � held that it was � paramountcy of occupation � held that petroleum company in paramount occupation � appeals allowed
Neil King QC and Richard Turney , instructed by Bircham Dyson Bell LLP, for the Appellant
Holywell Union Assessment Committee and Halkyn Parish v Halkyn District Mines Drainage Company [1895] AC 117
Commissioner of Valuation for Northern Ireland v Fermanagh Protestant Board of Education [1969] 1 WLR 1708
These are two appeals, heard together, against the decision of the Valuation Tribunal for� England, dismissing appeals against the valuation officer�s rejection of two proposals to split the rating assessment in the 2005 rating list of the Maidstone Motorway Service Area (MMSA) into two with effect from 1 April 2005 and 15 November 2007 respectively.� The appellant is the Esso Petroleum Company Ltd, the freehold owner of the MMSA.� The respondent VO is Mr Timothy Walker BSc (Est Man), MRICS.�
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