What is a hereditament?

Discusses the Supreme Court judgment in Woolway (Valuation Officer) v Mazars LLP on whether two non-contiguous floors in an office block that were under common occupation could be treated as a single "hereditament" for non-domestic rating purposes. Outlines the three broad principles identified by the court as the test for defining a hereditament. Considers the practical implications of this new framework, especially for valuation officers.