SHED1, MANCHESTER INT FREIGHT TERMINAL, WESTINGHOUSE ROAD, TRAFFORD PARK, TRAFFORD PARK, M17 1DP
Warehouse and premises Decided 17 September 2025 CHG101163321 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 sought a 10% end allowance for lack of insulation and lower quality of the warehouse, claiming it should be assessed at £89,500 rather than £99,500. The tribunal found that although the subject property and surrounding units at Manchester International Freight Terminal were uniformly uninsulated, this deficiency would already be reflected in rental values, as prospective tenants would reasonably expect such conditions. An end allowance requires demonstrating a disadvantage not commonly shared by other properties in the same locality; since the uninsulation was typical of the immediate area, no allowance was justified.
Summary generated from the decision text and checked against it. The appellant was I.J. McGill Transport Limited, represented.
Grounds argued
- Quantum or end allowance
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus and Delta v Culverwell
- Hearing
- 27 August 2025
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