Tribunals · Liverpool City Council · 2017 rating list

Mando Group Part 4th Floor 5 St Pauls Square, L3 9SJ

Offices and premises Decided 6 September 2024 CHG100396080 CBRE - Mark Hayes

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV£640,000£225/m²
Ratepayer sought£510,000
VO conceded first—
Tribunal decided£595,000£210/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

Shoosmiths LLP challenged the Valuation Officer's assessment of the 5th and 6th floors of XYZ Building in Manchester, arguing the RV of £640,000 (£225 per m²) was not reasonable based on a rental analysis at £179 per m² (£510,000). The tribunal found the Valuation Officer's approach to valuation of the Category B fit-out was flawed, as it amortized tenant fit-out costs to create an uplift without reliable market evidence. The tribunal adopted a Category A analysed rent of £195 per m² and applied a £15 per m² uplift for Category B fit-out to arrive at £210 per m², resulting in an RV of £595,000.

Summary generated from the decision text and checked against it. The appellant was Shoosmiths LLP, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone)
  • Valuation method
Evidence
Rents, Expert report
Cases cited
Bunyan (VO) v Acenden Limited [2023] UKUT 17 (LC); Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); Porter (VO) v Trustees of Gladman SIPPS [2011] RA 33
Hearing
22 July 2024

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