1St Fl Wynstay House 148, Bradfield Road, S6 2BW
Offices and premises Decided 21 June 2022 34074152 Martin Reifer
Figures are as stated in the decision, and are values in the 2010 list; a dash means the document does not state that figure. This judgement decided 2 properties together; the figures above are for this appeal's property (1st Floor Wynstay House, 148 Bradfield Road, Sheffield, S6 2BW). Every property is listed below.
The 2 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2010 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| 1st Floor Wynstay House, 148 Bradfield Road, Sheffield, S6 2BWThis appeal | — | — | — | Dismissed |
| 2nd Floor Wynstay House, 148 Bradfield Road, Sheffield, S6 2BW | — | — | — | Dismissed |
What was argued and what the tribunal found
The appellant sought to challenge an invalidity notice by proposing alteration to the 2010 rating list with effective dates of June 2013, claiming the properties should have been deleted or reduced to nil rateable value. The tribunal found that such proposals could only be validly made under the PICO Act where they resulted from Mazars-related hereditament mergers, and only before 1 January 2020. The subject properties were already separate entries and not the result of Mazars splits, and the appellant had the opportunity to make such proposals during the list's operation or within statutory time limits. The proposal dated February 2020 was therefore out of time and invalid.
Summary generated from the decision text and checked against it. The appellant was JLL Investments Ltd, represented.
Grounds argued
- Validity of the proposal
- Split or merge the assessment
- Effective date
- Cases cited
- Woolway (VO) v Mazars LLP [2015] UKSC 53; Newbigin (VO) v Monk [2017] UKSC 14; Stormhill Properties Limited v Roberts (VO) [2022] UKUT 109 (LC)
- Hearing
- 26 May 2022
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