29-31,, East Street,, BN1 1HL

What was argued and what the tribunal found

The appellant argued that the closure of four vacant units in the immediate locality constituted a material change of circumstances warranting a 25% reduction to £90,500 RV to reflect the fall in footfall and trade. The tribunal found that the closures had not been caused by physical changes to the locality but were due to economic factors after the antecedent valuation date, and there was insufficient evidence that a hypothetical landlord would have reduced rent on similar properties as a result of the vacancies. The appeal was dismissed and the assessment confirmed at £120,000 RV.

Summary generated from the decision text and checked against it. The appellant was Englishs of Brighton, represented.

Grounds argued

• Change of circumstances
• Quantum or end allowance

Change of circumstances

vacant units closure

Evidence

Photographs, Trading accounts, Settled assessments

Cases cited

Pavlou (VO) [2015] UKUT 0102 (LC); Landsborough v Grace [2015]; Browns (Watford) Ltd v Dunlevey

Hearing

4 December 2020

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