Unit 28-29, Regent Arcade, GL50 1JZ

What was argued and what the tribunal found

The appellant argued there was a material change of circumstances when the property was used as an office during construction works from 26 July 2019, and that the mode and category should change from shop and premises to office and premises with a reduced rateable value of £21,000. The tribunal found that while the property was factually used as an office, the minor internal partitioning and hoarding could easily be removed and the property readily converted back to a shop, meaning the mode and category had not fundamentally changed. The tribunal dismissed the appeal and confirmed the rateable value at £64,500.

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

Grounds argued

• Change of circumstances · decisive

Change of circumstances

change of use to office during construction works

Evidence

Expert report

Cases cited

Williams (VO) v Scottish & Newcastle Retail Ltd and Anor [2001] EWCA Civ 185; Bunyan (VO) v Acenden Ltd 2023 UKUT 17; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)

Hearing

16 August 2023