17-23 Elizabeth Street, SW1W 9RP
Shop and premises Decided 31 July 2021 CHG100100814 Jones Norris Adams
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant contended the property should be valued as a shop (a patisserie) rather than a restaurant, challenging the mode and category of use. The Tribunal found that sales data showed 86% of sales were pastries and cakes, opening hours were 8am–8pm (typical of shops, not restaurants), and the proprietor was renowned as a baker. The Tribunal concluded the property should be assessed as a shop and reduced the rateable value from £151,000 to £88,000.
Summary generated from the decision text and checked against it. The appellant was QOOT BC, represented.
Grounds argued
- Comparable assessments (tone)
- Evidence
- Rents, Photographs, Trading accounts
- Cases cited
- Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
- Hearing
- 19 July 2021
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