Lipman & Sons, 4 Holborn, EC1N 2LL
Shop and premises Decided 13 July 2022 CHG100313953 Tom Emlyn Jones/Jones Norris Adams
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 company challenged the rateable value of a Grade I listed shop on Holborn, seeking allowances totalling 17.5% (7.5% for shape and 10% for listed status effects) to reflect the passing rent of £47,500 pa. The Tribunal found that whilst the passing rent was agreed too far from the antecedent valuation date to carry weight, the disadvantages caused by the property's listed status (restricted use, expensive repairs, servicing requirements) and its irregular shape justified an allowance of 13% total, reducing the RV to £50,500 instead of the list entry of £57,500.
Summary generated from the decision text and checked against it. The appellant was Lipman and Sons, represented.
Grounds argued
- Rental evidence · decisive
- Comparable assessments (tone)
- Floor area or measurement
- Relief or exemption
- Evidence
- Rents, tone_of_list_comparables
- Cases cited
- Lotus and Delta v Culverwell; Gardiner and Theobald LLP v David Jackson
- Hearing
- 17 June 2022
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