Tribunals · City of London Corporation · 2017 rating list

Pt 2nd Floor West, Woolgate Exchange, 25 Basinghall Street, 25 Basinghall Street, EC2V 5HA

Offices and premises Decided 18 March 2025 CHG100309775 Knight Frank - Nick Bell

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£3,270,000£485/m²
Ratepayer sought—
VO conceded first£3,100,000−5% before the hearing
Tribunal decided£2,870,000£425/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 7 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the 2017 rating list RVs at Woolgate Exchange, arguing the unadjusted base rate of £485 psm was too high and should be reduced to £400 psm. The VO had already conceded a reduction to £460 psm. The tribunal found the current RVs unreasonable and, after considering rental evidence from within the building (lettings in Category B condition), comparable assessments (particularly Finsbury Circus House at £425 psm), and allowing for some occupier works but not a full Category A to B fit-out uplift of £25 psm, determined the base rate should be £425 psm, allowing the appeals in part.

Summary generated from the decision text and checked against it. The appellant was University of Chicago Booth School of Business; CVS Rating Surveyors; Global Reach Group, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
  • Valuation method
Evidence
Rents, Settled assessments, Earlier tribunal decisions, Expert report, Photographs
Cases cited
Lotus and Delta v Culverwell; Dawn Bunyan (VO) v Acenden Limited; Gardiner & Theobald LLP v David Jackson (VO)
Hearing
20 February 2025

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