Tribunals · City of London Corporation · 2017 rating list

PT 4TH F EAST 47, MARK LANE, EC3R 7QQ

Decided 18 March 2025 CHG100409174 Altus Group - Oakland - Manchester/Ryan Property Tax Services UK Limited

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£545,000£420/m²
Ratepayer sought£505,000
VO conceded first—
Tribunal decided£535,000£410/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant argued the tone of value should be reduced to £390/m2 based on rental evidence from comparable properties within Knollys House and nearby buildings. The Valuation Officer maintained a tone of £420/m2 based on the basket of rents available at the subject building. The tribunal found the rental evidence from the subject building supported a tone of value between the parties' positions, reducing the tone from £420/m2 to £410/m2, resulting in allowed-in-part appeals with reduced RVs of £535,000 for both the 1st and 2nd floors and £206,000 for the 4th floor.

Summary generated from the decision text and checked against it. The appellant was AmTrust Management Services Limited, Coforge Advantagego Limited, ARB International Limited, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone)
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
25 February 2025

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