5TH FLR, 27, KNIGHTSBRIDGE, SW1X 7LY
Offices and premises Decided 11 March 2026 CHG101173575 Ryan
Figures are as stated in the decision, and are values in the 2023 list; a dash means the document does not state that figure. This judgement decided 2 properties together; the figures above are for this appeal's property (5TH FLR, 27, KNIGHTSBRIDGE, LONDON SW1X 7LY). Every property is listed below.
The 2 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2023 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| 3RD FLR RR, 27, KNIGHTSBRIDGE, LONDON SW1X 7LY | £275,000 | £237,500 | £262,500 | Allowed in part |
| 5TH FLR, 27, KNIGHTSBRIDGE, LONDON SW1X 7LYThis appeal | £520,000 | £475,000 | £497,500 | Allowed in part |
What was argued and what the tribunal found
The appellant challenged the rateable values of two office floors on the basis that the unadjusted rate of £700/m² applied by the Valuation Officer was excessive. The tribunal examined rental evidence from both the subject property (5th Floor with analysed rent of £667/m²) and comparable evidence, applying the principles from Lotus and Delta v Culverwell. The tribunal determined that an unadjusted rate of £665/m² was reasonable for both floors, reducing the RV from £275,000 to £262,500 for the 3rd Floor and from £520,000 to £497,500 for the 5th Floor, thereby allowing the appeal in part.
Summary generated from the decision text and checked against it. The appellant was Aralon Advisory Services Limited, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Rental evidence
- Evidence
- Rents, Expert report
- Cases cited
- Lotus and Delta v Culverwell; Gardiner and Theobald LLP v David Jackson
- Hearing
- 13 February 2026
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