6 Ocean Road, South Shields, Tyne And Wear, Tyne And Wear, NE33 2HZ
Art gallery and premises Decided 6 November 2020 26123371 Lambert Smith Hampton
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 6 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellants sought nominal rateable values (£10) for six museums and art galleries, arguing the existing valuations were incorrect. The tribunal found that receipts and expenditure was the appropriate valuation method for all properties, rather than the respondent's percentage-of-receipts approach. The tribunal adopted the appellants' visitor numbers and admissions analysis as more accurate, adjusted for the correct VAT rate at the antecedent valuation date, and determined nominal or low valuations where net income was negative or minimal.
Summary generated from the decision text and checked against it. The appellant was Tyne & Wear Museums Service, represented.
Grounds argued
- Valuation method
- Trading receipts (pubs, hotels)
- Evidence
- receipts, Expert report
- Cases cited
- Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 200 (LC); Gardiner & Theobald LLP v Jackson (VO) [2018] UKUT 0253 (LC); Hughes (VO) v Exeter City Council [2020] UKUT 0007 (LC); Hoare & Anor v National Trust [1998] EWCA Civ 1525; Bluebell Railway Limited v Ball (VO) [1984] RA 113
- Hearing
- 6 November 2020
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