Tribunals · City of London Corporation · 2017 rating list

Levels 6 & 7 City Tower 40, Basinghall Street, EC2V 5DE

Offices and premises Decided 9 October 2025 CHG100909600 Knight Frank - Rating

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£930,000£475/m²
Ratepayer sought£840,000
VO conceded first—
Tribunal decided£840,000£450/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 6 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the 2017 Rating List RVs for six office properties at City Tower, Basinghall Street, London, based on the unadjusted base rate of £475 psm being unreasonable. The Tribunal found that the original RVs were unsustainable as a tone and out of line with comparable assessment evidence from recent office market settlements (£375-£465 psm). The Tribunal preferred the rental analysis accounting for break clause penalties but found rents required significant adjustment to the rateable value definition. The Tribunal determined an unadjusted base rate of £450 psm was reasonable, based on the basket of evidence including comparable assessments and rental evidence.

Summary generated from the decision text and checked against it. The appellant was St James's Place / Mewburn Ellis LLP / Salmon Limited / Porta Communications PLC, represented.

Grounds argued

  • Comparable assessments (tone)
  • Rental evidence
Evidence
Rents, Settled assessments
Cases cited
Gardiner & Theobald LLP v David Jackson (VO)
Hearing
10 September 2025

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