Tower Bridge House Floor 2, St Katharines Way, London, London, E1W 1AA

What was argued and what the tribunal found

Mazars LLP appealed the Valuation Officer's notice of alteration dated 13 July 2016, which had given effect to a settlement agreement made in July 2016 applying a 5% end allowance to reflect city office oversupply. The appeals challenged the accuracy of the resulting list entries. The Tribunal struck out both appeals as having no reasonable prospect of success on the basis of res judicata (issue estoppel), since the base rate of £250 per m² had already been determined by the VTE and Upper Tribunal. The Tribunal found that the ratepayer could not relitigate the same issue and was seeking a second bite of the cherry, which constituted an abuse of process, as the proposals were served within one month of the agreements and all evidence was available at the time the settlement was made.

Summary generated from the decision text and checked against it. The appellant was Mazars LLP, represented.

Grounds argued

• Change of circumstances
• Validity of the proposal · decisive

Change of circumstances

office oversupply

Evidence

Rents, Settled assessments, Earlier tribunal decisions

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; appeal of 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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