Acenden Ltd, Ascot House, Maidenhead Office Park, Westacott Way, Westacott Way, SL6 3QH

What was argued and what the tribunal found

Acenden Ltd appealed the rateable value of Ascot House, a purpose-built two-storey office building at Maidenhead Office Park, which had been assessed at £1,110,000 based on rental rates of £230/m². The appellant argued that the valuation officer had over-calculated tenant fit-out costs. The tribunal found the fit-out costs had been overstated, adjusted the rental evidence to £179.72/m² (£847,947 annually), and applying a tone of £180/m² determined a revised RV of £875,500, allowing the appeal. For the second appeal concerning Hollywood House, Fe Fundinfo (UK) Ltd provided only an aggregate fit-out cost of £330,000 without itemisation; the tribunal found the burden of proof lay with the appellant to substantiate fit-out costs and, applying the full amount, calculated adjusted rent of £204.92/m², which closely matched the list entry of £210/m², so dismissed that appeal as the listed value was not unreasonable.

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

Grounds argued

• Valuation method
• Rental evidence
• Comparable assessments (tone)

Evidence

Rents, Settled assessments, Expert report

Cases cited

Lotus and Delta v Culverwell; Cardtronics v Sykes; Porter v Trustees of Gladman Sipps; Irving Brown and Daughter v Smith; Dorothy Perkins Retail Ltd v Casey; Berry v Iceland Foods Ltd; Gardiner & Theobald LLP v Jackson

Hearing

28 July 2021

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All decisions in Royal Borough of Windsor and Maidenhead · Offices nationally