(INCL 2-4 JASONS COURT) GRD & MEZZ FLRS 21-27, MARYLEBONE LANE, W1U 2NG

What was argued and what the tribunal found

The appellant argued that the rateable value should be reduced from £152,000 to £91,000 (from £435/m² to £257.50/m²) based on a lease rent of £289.09/m² adjusted to the antecedent valuation date. The tribunal found that the rent was too far removed from the AVD of 1 April 2015 (being nearly 4 years and 4 months later) to be given significant weight under Lotus and Delta v Culverwell, and that the VO's comparable property at 44 Marylebone Lane (valued at £500/m²) was more comparable than the appellant's submitted comparables, supporting the assessment of £435/m².

Summary generated from the decision text and checked against it. The appellant was Vitsoe Limited, represented.

Grounds argued

• Rental evidence
• Comparable assessments (tone) · decisive

Evidence

Rents, comparable_properties

Cases cited

Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson

Hearing

27 October 2025

Similar decisions

• KIOSK (BTW OXFORD CIRCUS STN EAST EXIT & ARGYLL STREET),, Oxford Street, W1D 2LP — Dismissed, 18 May 2026
• Basement And Ground Floor Part, Alhambra House, 23 -33 Charing Cross Road, 23 -33 Charing Cross Road, WC2H 0AU — Allowed in part, 1 Dec 2025
• Basement And Ground Floor Part, Alhambra House, 23 -33 Charing Cross Road, 23 -33 Charing Cross Road, WC2H 0AU — Allowed in part, 1 Dec 2025
• S Franses, 80 Jermyn Street, SW1Y 6JD — Dismissed, 26 Nov 2025

All decisions in City of Westminster · Shops nationally