Tribunals · City of London Corporation · 2017 rating list

L19 CITY TOWER 40,, BASINGHALL STREET,, EC2V 5DE

Offices and premises Decided 9 October 2025 CHG100136117 Evans Payne - Harris Makhdumi/Harris Makhdumi

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£248,000£475/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£248,000£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 challenged the rateable values of six office units at City Tower, arguing the original unadjusted base rate of £475 psm was unreasonable. The tribunal found that the original assessments were unsustainable in light of rental evidence from the subject building and comparable settled assessments in the locality (ranging from £375-£465 psm), which demonstrated the existing valuations were out of line with market evidence. The tribunal determined revised RVs based on an unadjusted base rate of £450 psm, allowing the appeals in part.

Summary generated from the decision text and checked against it. The appellant was St James's Place, Mewburn Ellis LLP, Salmon Limited, Porta Communications PLC, represented.

Grounds argued

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

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