Gnd F Pellipar Hse 9, Cloak Lane, EC4R 2RU
Ground floor office Decided 17 November 2025 CHG100733466 Ryan Property Tax Services UK Limited/Altus Group - Oakland - Manchester
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 sought a 12.5% end allowance for quality of the ground floor office on the basis that only the upper floors underwent refurbishment in 2011, not the ground floor. The tribunal accepted evidence from the signed 2012 lease and photographs showing the ground floor was not refurbished to the same standard as the upper floors. The tribunal found the ground floor was in a similar condition to the basement (which had already received a 12.5% allowance), and therefore granted the same 12.5% allowance, reducing the RV from £111,000 to £97,500 with effect from 1 April 2017.
Summary generated from the decision text and checked against it. The appellant was LMA RECRUITMENT LIMITED, represented.
Grounds argued
- quality of property
- Comparable assessments (tone)
- Evidence
- Rents, Photographs, Expert report
- Cases cited
- Denton v TH White Ltd; Bunyan (VO) v Acenden Limited; Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson (VO)
- Hearing
- 27 October 2025
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