Paramount control means that you have control over the entire commercial property. This can be confusing to some landlords if other tenants occupy the property. For example, the tenants may not have exclusivity of the part that they occupy, meaning the landlord has overall paramount control. The liability will be placed onto the landlord in such cases. 

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Similar situations occur when the landlord splits up a property with other companies which are controlled by the same landlord. For example the landlord creates 4 limited companies in which the landlord is the sole shareholder. This would be seen by the valuation office as having paramount control and thus the property would not be split into smaller assessments.