On 26th November 2013, the Lanarkshire Valuation Appeal Panel allowed an appeal by Wood Group Engineering (North Sea) Ltd against the decision of the Assessor to treat three floors occupied by the ratepayer in a building in Strathclyde Business Park as three separate units of occupation. The panel decided that the three floors occupied by the ratepayer for the purposes of its business should be treated as 'unum quid', that is, as a single unit of occupation. This was the first case in Scotland to consider the implications of the recent Court of Appeal decision in Woolway v. Mazars [2013] EWCA Civ 368. more...