Whittington House, 1-7 Whittington Avenue, EC3V 1LE

What was argued and what the tribunal found

The appellant argued that the rateable value of £1,660,000 (at £475/m²) was excessive and proposed a reduction to £380/m² based on analysis of neighbouring properties in the immediate locality, differences between 2010 and 2017 rating list assessments, and the subject property's 2014 rent review showing no uplift. The tribunal found that whilst the appellant's comparables were relevant for location, key properties relied upon (4-12 Whittington Avenue and Lloyd's Building) had significant limitations—the former was subsequently demolished and of inferior standard, the latter being a unique Grade I listed building. The tribunal placed greater weight on the respondent's comparables, which were more closely aligned in age, construction and character, establishing a tone of value from £440/m² to £475/m². The tribunal was not satisfied the appellant had discharged the burden of proof that the existing assessment was excessive.

Summary generated from the decision text and checked against it. The appellant was Hyperion Services Limited, represented.

Grounds argued

• Comparable assessments (tone)
• Rental evidence

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell; Gardiner and Theobald LLP v David Jackson; Simpsons Malt and Others v Jones; Denton v TH White Ltd

Hearing

30 June 2026

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