Santander, 14A Hanover Square, W1S 1JL

What was argued and what the tribunal found

The appellant sought a 10.3% allowance for Crossrail works to reduce the RV from £166,000 to £149,000, citing that such an allowance had been granted in the 2010 list. The tribunal found that the Crossrail works were ongoing at the material day (1 April 2017) and had already been factored into the base tone of £475 per square metre used in the 2017 list, as evidenced by rental agreements made during the works. The panel dismissed the appeal, finding no justification for a further allowance as the comparable rental evidence and the works timeline supported the VO's view that the allowance had already been reflected in the valuation.

Summary generated from the decision text and checked against it. The appellant was Santander UK plc, represented.

Grounds argued

• Comparable assessments (tone) · decisive
• Change of circumstances

Change of circumstances

Crossrail works

Evidence

Rents, Settled assessments

Cases cited

Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); SIMPSONS MALT LIMITED & Others v. MR CRAIG JONES & Others (VOs) [2017] UKUT 0460 (LC)

Hearing

7 July 2023

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