H.Samuel, 7-9 Gallowtree Gate, LE1 5AD
Shop and premises Decided 27 October 2025 CHG101087573 Colliers International
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 challenged the rateable value of £168,000 based on a Zone A rate of £1,360/m² and sought a reduction to £1,000/m² ITZA. The tribunal examined rental evidence from comparable properties on Gallowtree Gate and settled assessment evidence. Finding that the rental evidence required significant adjustments and was not persuasive that the tone was excessive, and given the established tone of £1,360/m² ITZA supported by settled challenges that were not appealed, the tribunal upheld the assessed rate as reasonable and dismissed the appeal.
Summary generated from the decision text and checked against it. The appellant was SIGNET TRADING LIMITED, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone) · decisive
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus & Delta v Culverwell; Gardiner & Theobald LLP v David Jackson; O'Brien v Harwood; Robert Dyas Holdings Limited v Moore
- Hearing
- 6 October 2025
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