Laing Art Gallery, Higham Place, Newcastle Upon Tyne, Newcastle Upon Tyne, NE1 8AG
Museum and premises; Art gallery and premises; historic property and premises Decided 6 November 2020 26123985 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 argued that the six museum and art gallery properties should be valued at a nominal £10 using the receipts and expenditure method, as each had only one potential occupier (the current occupier). The tribunal found that the receipts and expenditure method was appropriate following Upper Tribunal precedent (Hughes v Exeter City Council), rejected the Valuation Officer's method of applying a percentage of gross receipts, and adopted the appellants' more accurate visitor analysis while adjusting for the correct VAT rate. The tribunal determined RVs ranging from £10 (for three properties) to £300 (for Chard Museum) and £93,500 (for The Discovery Centre), with effective dates from 1 April 2015 (or 2010 for Fairfax House).
Summary generated from the decision text and checked against it. The appellant was Tyne & Wear Museums Service, represented.
Grounds argued
- Valuation method
- Rental evidence
- Trading receipts (pubs, hotels)
- Evidence
- Trading accounts, 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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