Tribunals · City of London Corporation · 2017 rating list

Pt Gnd Flr, 95-100 Gracechurch Street, EC3V 0DQ

Shop and premises Decided 6 November 2023 CHG100723016 Jones Norris Adams - John Adams

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£232,000£1800/m²
Ratepayer sought£180,000
VO conceded first—
Tribunal decided£232,000£1800/m²

Figures are as stated in the decision; a dash means the document does not state that figure.

What was argued and what the tribunal found

The appellant's agent argued the rateable value of £232,000 (based on £1,800/m2) was excessive and proposed £180,000 (£1,400/m2), contending the rental market was flat from 2008-2015 and that nearby properties had not increased, with an unusual property shape warranting additional end allowance. The tribunal accepted the Valuation Officer's four comparable properties showing open market rents supporting the £1,800/m2 base rate, finding they were in sufficiently close proximity and the appellant had discharged no evidential burden to demonstrate unreasonableness. The appeal was dismissed and the RV remained at £232,000.

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

Grounds argued

  • Comparable assessments (tone)
  • Quantum or end allowance
Evidence
Rents, Expert report
Cases cited
Lotus and Delta v Culverwell; Lamb v Minards
Hearing
16 October 2023

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