64 ST GILES HIGH STREET, WC2H 8LE

What was argued and what the tribunal found

The appellant's representative contended that the rateable value of £46,000 was excessive and sought a reduction to £23,000 based on a price per m² of £650. The tribunal found that while rental evidence on the subject property suggested a higher value, the base rates applied to comparable adjoining properties at £700/m² provided persuasive evidence of tone. The tribunal reduced the assessment to £24,500 at £700/m², finding this consistent with the adjoining properties despite the subject property's corner position advantage.

Summary generated from the decision text and checked against it. The appellant was Kanada-Ya UK Ltd, represented.

Grounds argued

• Comparable assessments (tone) · decisive

Evidence

Rents, Earlier tribunal decisions

Cases cited

Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson

Hearing

30 August 2022

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