3rd Flr, 120 Holborn, EC1N 2TD
Office and premises Decided 1 July 2026 CHG100112254 Cluttons - Michael Charles Hampton Riddington
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant challenged the rateable values of two office floors at 120 Holborn, arguing for a tone of value of £470/m² based on comparable properties, while the VO defended £500/m² based on post-AVD rents and settled agreements on other floors. The tribunal dismissed appeal 1 for the 2nd Floor as the VO's valuation of £881,500 was reasonable, but allowed appeal 2 in part, reducing the 3rd Floor from £820,000 to £820,000 following recalculation due to amended floor area, finding the £500/m² tone had been established through settled assessments and lack of challenge on other floors in the building.
Summary generated from the decision text and checked against it. The appellant was TRAINLINE LTD, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone) · decisive
- Valuation method
- Evidence
- Rents, Settled assessments, Earlier tribunal decisions
- Cases cited
- Lotus and Delta v Culverwell; Futures (London) Ltd v Stratford; Specialeyes Plc v Felgate; Flight Centre (UK) limited v Ricketts; Pointer v Norwich Assessment Committee
- Hearing
- 5 June 2026
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