EAST WING GOFFS OAK HOUSE, 617, GOFFS LANE, CHESHUNT, CHESHUNT, EN7 5HG
Offices and premises Decided 2 June 2025 CHG101073763 Altus Group - Oakland - Manchester/Ryan Property Tax Services UK Limited
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 argued the subject property had been over-rented in 2007 at £32,000 per annum between connected parties and sought an RV of £20,000 (£100 per m2 with no quality uplift), supported by comparable office assessments. The tribunal found the passing rent of £32,000 from 2007, which had continued to be paid for years after the initial term expired and the property was subsequently marketed at £36,000 per annum, was persuasive evidence that an RV of £26,250 was reasonable, and rejected the appellant's comparable evidence as relating to older properties.
Summary generated from the decision text and checked against it. The appellant was O'Byrne & Kennedy, represented.
Grounds argued
- Comparable assessments (tone)
- Rental evidence · decisive
- Evidence
- Rents, Earlier tribunal decisions
- Cases cited
- Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
- Hearing
- 2 May 2025
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