Tribunals · City of London Corporation · 2017 rating list

1st Floor, St Michaels House, 1 George Yard, 1 George Yard, EC3V 9DH

Offices and premises Decided 14 April 2025 CHG100093597 Altus Group - Oakland - Manchester/Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£117,000£525/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£117,000£555/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants argued that the rateable values of three office floors should be reduced from £525 per m² to £490 per m² based on an agreed rental analysis of £510 per m². They disputed the Valuation Officer's uplift of £25 per m² for office fit-out costs, arguing there was little expenditure on fit-out based on inspection photographs. The tribunal found that the building had been refurbished in 2016 prior to the material date, as evidenced by marketing particulars, and that an uplift for fit-out was justified in line with Central London office practice. The appeals were dismissed and the rateable values of £117,000, £128,000 and £127,000 were confirmed.

Summary generated from the decision text and checked against it. The appellant was Lycett, Browne-Swinburne & Douglass Ltd, represented.

Grounds argued

  • Rental evidence
  • Quantum or end allowance
Evidence
Rents, Photographs, Expert report
Cases cited
Dawn Bunyan (VO) v Acenden Limited [2023] UK UT 17 (LC); Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
17 March 2025

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