Tribunals · City of London Corporation · 2017 rating list

Basement E, 5 Paper Buildings, EC4Y 7HB

Office and Premises Decided 17 July 2025 CHG101090281 JMA Chartered Surveyors

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£38,250£400/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£38,250£380/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 16 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the rateable values of 16 barristers' chambers properties in Temple, London, arguing for lower base rates (£350 psm for Victorian, £315 psm for Georgian). The Tribunal found the original valuations (£400 psm Victorian, £380 psm Georgian) were unreasonable but did not accept the full reduction sought. Based on rental evidence showing a 5-10% differential between post-war and Victorian/Georgian properties, the Tribunal reduced the Victorian properties to £380 psm and Georgian properties to £360 psm. Disputes over floor area measurement and fragmentation allowances were dismissed due to insufficient evidence.

Summary generated from the decision text and checked against it. The appellant was One Essex Court Ltd; Hailsham Chambers; Smyth Barkham LLP; Farrars Building; 3 Doctor Johnsons Buildings; 7 KBW Ltd; Chambers of Simon Davenport QC; Honourable Society of Inner Temple, represented.

Grounds argued

  • Comparable assessments (tone)
  • Floor area or measurement
  • Split or merge the assessment
Evidence
Rents, Photographs, Expert report
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
18 June 2025

Similar decisions

All decisions in City of London Corporation · Offices nationally

Is your own rateable value in line?

A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.

Check a property

The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.