M&S Simply Food, Central Station, Neville Street, Neville Street, NE1 5DG

What was argued and what the tribunal found

The appellant argued that the rateable value should be £80,000 based on the passing rent at the antecedent valuation date, relying on Lotus and Delta. The tribunal found that while the passing rent is a starting point, it must be considered alongside other evidence including comparable properties within the same location. The tribunal concluded that the existing assessment of £108,000 (main space rate of £540/m²) was reasonable, noting that the property had advantageous dual access and that the lease rent reflected a conversion from a pub and was not a true open market letting.

Summary generated from the decision text and checked against it. The appellant was Select Service Partner Ltd, represented.

Grounds argued

• Rental evidence
• Comparable assessments (tone) · decisive

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell; Select Service Partner Ltd v Mr R Roberts

Hearing

8 March 2021

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