Tribunals · City of London Corporation · 2017 rating list

3rd Floor, St Michaels House, 1 George Yard, 1 George Yard, EC3V 9DH

Offices and premises Decided 14 April 2025 CHG100094003 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£510
VO conceded first—
Tribunal decided£117,000£525/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 rental evidence from the 1st Floor (£510 per m²) should apply without an uplift for office fit-out, contending that limited expenditure had been incurred. The Valuation Officer contended for an uplift of £25 per m² to reflect fit-out costs based on a 2016 refurbishment and marketing particulars, resulting in a main space price of £555 per m². The tribunal dismissed the appeals, finding that the building had been refurbished in 2016 prior to the material date, and that an uplift for fit-out was justified in accordance with the central London offices agreement following the Acenden decision.

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

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
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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