6Th Flr 6, Cumberland Place, NG1 6HJ
Office and premises Decided 20 January 2026 CHG101182947 Ryan Property Tax Services UK Limited/Altus Group - Oakland - Manchester
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 sixth-floor office (626.36m²) which had undergone a programme of category A fit-out works commencing 20 February 2023. The tribunal found the property was incapable of beneficial occupation on the material day (1 April 2023) because essential rateable items including category B fit-out, partitioning, lighting, small power, ceiling tiles, and data cabling had been stripped out and not replaced, leaving it in a near-shell condition. Following the principles in Monk and Canary Wharf, the tribunal held that a property undergoing redevelopment that lacks the attributes necessary for beneficial occupation is not a hereditament and must be deleted from the rating list.
Summary generated from the decision text and checked against it. The appellant was FIL Investment Management Ltd, represented.
Grounds argued
- Change of circumstances
- Building works or disturbance nearby
- Change of circumstances
- redevelopment works - category A fit out
- Evidence
- Measurement survey, Photographs
- Cases cited
- Newbigin (Valuation Officer) v SJ & J Monk (a firm) [2017] UKSC 14; Poplar Assessment Committee v Roberts [1992] 2 AC 93; BNPPDS(J) Limited and BCI Limited (as Trustees of the Blackrock Industrial Trust) v Hitchings (VO) [2025] UKUT 401 (LC); De Silva & Anor v Davis (VO) [1983] 1 EGLR 211; Carey Group Ltd v Ricketts (VO) [2024] UKUT 356 (LC), [2025] RA 65; Jackson (VO) v Canary Wharf [2019] UKUT 136 (LC), [2019] RA 411; Aviva Investors v Bunyan (VO) [2022] VTE CHG100345300, [2023] RA 11; Porter v Trustees of Gladman Sipps [2011] UKUT 204 (LC), [2011] RA 337
- Hearing
- 17 December 2025
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