Tribunals · City of London Corporation · 2017 rating list

1ST FLR 55, OLD BROAD STREET, EC2N 1AR

Offices and premises Decided 19 March 2025 CHG100709842 Ryan Property Tax Services UK Limited/Altus Group - Oakland - Manchester

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£223,000£420/m²
Ratepayer sought£199,000
VO conceded first—
Tribunal decided£223,000£420/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 5 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants argued that the tone of value for main space should be reduced from £420/m2 to £375/m2, relying on analysis of a single rental lease agreed in October 2014. The tribunal found the Valuation Officer's tone of £420/m2 to be fair and reasonable, supported by compelling evidence of rents agreed close to the antecedent valuation date (1 April 2015), particularly two leases on higher floors of the same building that analysed to £518/m2 and £488/m2. The tribunal gave significant weight to this broader basket of rental evidence and dismissed the appeals.

Summary generated from the decision text and checked against it. The appellant was JCW Search Limited, GB Railfreight Ltd, Finn Partners The Travel Company Limited, represented.

Grounds argued

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

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