BST & GRD FLR 14, FRITH STREET, W1D 4RD
Restaurant and premises Decided 30 December 2022 CHG100261155 Altus Group - Oakland - Manchester
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, a restaurant operator, challenged the rateable value of £80,500 (at £1,100/m²), initially seeking reduction to £57,500 (£785/m²) with a 10% end allowance, later proposing £975/m² with 10% allowance. The tribunal confirmed the base rate of £1,100/m² as consistent with comparable Frith Street properties and supported by the overall rental evidence, but allowed the appeal in part by applying a 10% end allowance of £8,000 due to the poor appearance of the property with missing upper floors, reducing the rateable value to £72,500.
Summary generated from the decision text and checked against it. The appellant was Garlic and Shots Ltd, represented.
Grounds argued
- Comparable assessments (tone)
- Quantum or end allowance
- Evidence
- Rents, Photographs, Settled assessments
- Cases cited
- Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
- Hearing
- 12 December 2022
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