OFFICE K 2ND FLR, 100 LIVERPOOL STREET, EC2M 2AT
Offices and premises Decided 26 March 2025 CHG101058616 Knight Frank - Bjorn Bowles
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 14 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant challenged the rateable value of 14 office units at 100 Liverpool Street London, arguing that the basic rate of £600/m2 was excessive and should be reduced to £515/m2. The tribunal accepted that £600/m2 exceeded comparable office towers and reduced the basic rate to £550/m2, finding that 5 Broadgate (valued at £515/m2) was the best comparable, though the appeal property's better location near Liverpool Station and superior specification justified a modest uplift. For Part 1st Floor, the tribunal granted a 5% allowance for poor access and 15% allowance for lack of natural light.
Summary generated from the decision text and checked against it. The appellant was British Land T/A Storey, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
- Hearing
- 3 March 2025
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