Tribunals · City of London Corporation · 2017 rating list

2nd Flr East, One Essex Court Ltd, EC4Y 9AR

Office and Premises Decided 17 July 2025 CHG100807340 JMA Chartered Surveyors

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£38,250£400/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£38,250£380/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 16 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the rateable values of 16 barristers' chambers in Temple, London (Victorian and Georgian properties), proposing reduced unadjusted base rates of £350 psm (Victorian) and £315 psm (Georgian), against the list entries of £400 psm and £380 psm respectively. The tribunal, reviewing rental evidence and property type differentials, allowed the appeals in part, determining that Victorian properties should be valued at £380 psm (5% reduction from £400) and Georgian properties at £360 psm (5% reduction from £380), finding this reflected a reasonable differential between property types. The tribunal dismissed claims for fragmentation allowances and rejected a measurement dispute on one property.

Summary generated from the decision text and checked against it. The appellant was JMA Chartered Surveyors (representing multiple appellants), represented.

Grounds argued

  • Comparable assessments (tone)
  • Floor area or measurement
  • Valuation method
Evidence
Rents, Earlier tribunal decisions, Photographs
Cases cited
Gardiner & Theobald LLP v David Jackson (VO)
Hearing
18 June 2025

Similar decisions

All decisions in City of London Corporation · Offices nationally

Is your own rateable value in line?

A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.

Check a property

The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.