Laura Inglis acted for the Valuation Officer in Elliott v Formela-Osbourne (VO) [2026] VTE CHG101252300, successfully resisting a property owner’s appeal against the VO’s decision not to split the subject property (which appeared on the 2017 rating list as single hereditament) into multiple hereditaments. The terms of the governing contracts were such that, at the material date, the property owner remained in paramount occupation of the entire property, even though in practice the lessees of the various industrial units enjoyed a high degree of autonomy and privacy.
