The Nags Head, Silver Street, DT7 3HS

What was argued and what the tribunal found

The appellant challenged the wet trade percentage and sought a 25% reduction for overtrading and customer amenity costs, proposing an RV of £9,200. The Valuation Officer reduced the assessment from £25,000 to £20,500 during the challenge stage by reclassifying the property from Category 1 to Category 3. The tribunal found no credible evidence of overtrading; the trading figures actually supported the FMT used and did not demonstrate that a typical operator could not achieve the stated figures. The tribunal dismissed the appeal, finding the appellant failed to prove the case for reduction.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.

Grounds argued

• Trading receipts (pubs, hotels)
• Quantum or end allowance
• Valuation method

Evidence

Trading accounts, Settled assessments

Cases cited

Watney Mann Ltd v Langley (VO) [1963]; Jack in the Green v VOA; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)

Hearing

28 October 2020

Similar decisions

• Alexandra Hotel, Pound Street, DT7 3HZ — Dismissed, 7 Jul 2021
• 31 High Street, BH19 2NN — Dismissed, 21 Jun 2021

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