TAXCA Accountants Ltd, 353 High Street North, E12 6PQ

What was argued and what the tribunal found

The appellant, operating an accountants office in shop premises, argued the property should be valued as an office at an overall rate of £131/m² (RV £18,500) rather than as a shop at zone A rate of £530/m² (RV £25,500). The tribunal found that while the appellant had made considerable non-structural alterations, a hypothetical tenant viewing the vacant property would regard it as a shop in a parade of shops, and the vacant-and-to-let assessment should therefore be on a shop basis. Having regard to comparable rents in the parade (£495.66-£801.08/m²) and the rental evidence, the tribunal found the zone A rate of £530/m² and resulting RV of £25,500 to be reasonable and within the appropriate range for such properties.

Summary generated from the decision text and checked against it. The appellant was TAXCA Accountants Ltd, represented.

Grounds argued

• Comparable assessments (tone)
• Rental evidence
• Valuation method

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell; Williams v Scottish & Newcastle; Fir Mill Ltd v Royton UDC and Jones

Hearing

22 August 2024

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