Tribunals · London Borough of Tower Hamlets · 2017 rating list

3RD FLR THE STEWARD BUILDING, 12, STEWARD STREET, E1 6FQ

Office and premises Decided 19 December 2024 CHG100108110 Altus Group - Oakland - Manchester

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£450,000£500/m²
Ratepayer sought£405,000
VO conceded first—
Tribunal decided£450,000£500/m²

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 challenged the RV of £450,000, contending for £450/m2 and a revised RV of £405,000, arguing the property was overvalued and should be assessed lower than comparable landmark buildings. The tribunal found the rental evidence for properties in the same building (particularly the 4th-6th Floors at £500/m2 close to the antecedent valuation date) to be most relevant and preferred the Valuation Officer's approach to amortising lease incentives over the 10-year lease term and applying an 8% fit-out uplift. The tribunal dismissed the appeal, finding the appellant failed to produce sufficient evidence to justify a reduction.

Summary generated from the decision text and checked against it. The appellant was Bacardi Global Brands Ltd, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
  • Valuation method
Evidence
Rents, Settled assessments, Photographs, Expert report
Cases cited
Lotus & Delta v Culverwell; Gardiner & Theobald LLP v David Jackson; Merchant Investors Assurance Co Ltd v Sercombe; Edma Jewellers v Moore; Specialeyes v Felgate; Dorothy Perkins Retail Limited v Casey
Hearing
13 November 2024

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