Tribunals · City of London Corporation · 2017 rating list

GND & 1ST FLRS CITY TOWER & SKYLIGHT, 40 & 50 BASINGHALL STREET, EC2V 5DE

Offices and premises Decided 9 October 2025 CHG100132778 Altus Group - Oakland - Manchester/Ryan Property Tax Services UK Limited

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£930,000£475/m²
Ratepayer sought£840,000
VO conceded first—
Tribunal decided£244,000£450/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 6 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants argued that the unadjusted base rate of £475 per square metre was unreasonable and should be reduced to £435 psm based on rental evidence from the subject building and comparable settled assessments in the locality. The tribunal found that the existing assessments at £475 psm were unreasonable and out of line with comparable office buildings in London, which had been settled between £375-£465 psm. The tribunal determined revised rateable values based on an unadjusted base rate of £450 psm, which represented a middle ground between the rental evidence and comparable assessments.

Summary generated from the decision text and checked against it. The appellant was Knight Frank LLP, Ryan Property Tax Services UK Limited, Evans & Payne LLP, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
Evidence
Rents, Settled assessments
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
10 September 2025

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