Tower Bridge House Floor 6, St Katharines Way, London, London, E1W 1AA
Offices and premises Decided 1 April 2021 27528733 Paul Rabbette Ltd
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant (Mazars LLP) challenged a Valuation Officer's alteration that gave effect to earlier agreed settlements by proposing a reduction in the RV from £600,000 for the 2nd floor and £605,000 for the 6th floor, with an agreed 5% end allowance to reflect city office oversupply. The tribunal found that the base rate of £250 per m² had already been judicially determined by the VTE and Upper Tribunal, and that issue estoppel applied. The tribunal also found the appeals constituted an abuse of process, as the appellant was seeking a "second bite of the cherry" by challenging agreements reached only 19 days earlier without new evidence that could not have been ascertained through due diligence.
Summary generated from the decision text and checked against it. The appellant was Mazars Llp, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone)
- Change of circumstances
- Validity of the proposal · decisive
- Change of circumstances
- city office oversupply
- Evidence
- Rents, Earlier tribunal decisions, Expert report
- Cases cited
- Thorntons Plc and Clarion Solicitors Ltd [2018] UKUT 0109 (LC); Co-operative Group, Poundland and Virk (VO) and Battelle Agrifood and Sykes (VO) [2020] UKUT 286 (LC); Johnson v Gore Wood & Co [2002] HL 2 AC; Society of Medical Officers of Health v Hope (VO) [1960] HL AC551; Michael Pearce (VO) [2014] UKUT 0291 (LC); Arnold v National Westminster Bank plc [1991] 2 AC 93; Arnold v Dearing [2019] UKUT 224 (LC)
- Hearing
- 19 March 2021
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