Bst - 1st FLRS 187-193 Great Portland Street, W1W 5PR
Office and premises Decided 7 July 2025 CHG101127148 Daniel Watney LLP - Alex Izett
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 sought deletion of the subject property from the 2017 rating list, arguing it was not a hereditament capable of beneficial occupation as it had been stripped back to shell and core condition (lacking all fixtures, fittings, mechanical and electrical systems) by 11 April 2022. The tribunal found that applying the test in Canary Wharf, the property was objectively incapable of beneficial occupation at the material date and thus was not a hereditament, allowing the appeal for deletion with effect from 11 April 2022. The tribunal noted that the VO had already conceded the property was not rateable by deleting it from the 2023 rating list.
Summary generated from the decision text and checked against it. The appellant was OMASATIS LTD, represented.
Grounds argued
- Validity of the proposal · decisive
- Evidence
- Photographs, Expert report
- Cases cited
- Newbigin (VO) v Monk [2017] UKSC 14; Jackson (VO) v Canary Wharf Ltd [2019] RA 411; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
- Hearing
- 4 June 2025
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