J Sainsbury Plc, Brassey Way, Dirft, Dirft, CV23 8BQ

What was argued and what the tribunal found

The appellant challenged the Valuation Officer's assessment of a newly built distribution warehouse at £4,870,000 RV effective from 1 February 2015, arguing it was excessive. The key factual issue was that the appellant only occupied part of the hereditament on the material date; the extended part (bonded high bay warehouse and railhead) was not handed over until 17 September 2015. The tribunal accepted that £2,330,000 RV was the correct valuation for the property as occupied on 1 February 2015, but ordered this reduced assessment to apply only for the period 1 February 2015 to 16 September 2015, exercising discretion under Regulation 38(7) due to special circumstances arising from both parties' mutual misunderstanding of the material facts.

Summary generated from the decision text and checked against it. The appellant was J Sainsbury Plc, represented.

Grounds argued

• Validity of the proposal · decisive
• Effective date

Evidence

None from the ratepayer

Cases cited

Avison Young v Jackson; Moore (VO) v Great Bear [2021] EWCA Civ 969; Porter (VO) v Trustees of Gladman Sipps [2011] UKUT 204 (LC); Hughes v York Museums and Galleries Trust [2017] UKUT 200 (LC)

Hearing

28 June 2023

Similar decisions

• Daventry International Rail Freight Terminal, Railport Approach, Dirft, Dirft, NN6 7EL — Struck out, 7 Jul 2021
• Daventry International Rail Freight Terminal, Railport Approach, Dirft, Dirft, NN6 7EL — Struck out, 7 Jul 2021
• Daventry International Rail Freight Terminal, Railport Approach, Dirft, Dirft, NN6 7EL — Struck out, 7 Jul 2021

All decisions in Daventry District Council · Industrial and warehouses nationally