Tribunals · City of London Corporation · 2017 rating list

GND & PT 1ST FLR CITY TOWER & SKYLIGHT 40 & 50, BASINGHALL STREET, EC2V 5DE

Offices and premises Decided 9 October 2025 CHG100535327 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—£475/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£244,000£450/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 6 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the unadjusted base rate of £475 psm used for all subject office properties at City Tower, seeking £435 psm based on rental and settlement evidence. The Tribunal found the original £475 psm rate was unreasonable and unsustainable in light of the evidence, including five rents from the subject building and comparable assessments that had been settled between £375–465 psm. The Tribunal adopted an unadjusted base rate of £450 psm, reducing some valuations while allowing the appeals in part.

Summary generated from the decision text and checked against it. The appellant was St James's Place Mewburn Ellis LLP, Salmon Limited, Porta Communications PLC, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
Evidence
Rents, Settled assessments
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
10 September 2025

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