21, BUCKINGHAM STREET, WC2N 6BU

What was argued and what the tribunal found

The appellant sought a reduction in the rateable value from £63,000 to £56,000, arguing for a rate of £400 per m2 rather than the adopted £450 per m2. The appellant relied on the subject property's passing rent and a larger comparable property in Lincoln Inn Fields. The tribunal found the passing rent carried less weight as it was a lease renewal between connected parties rather than a true open market transaction. The comparable properties submitted by the Valuation Officer were smaller but represented reliable new lettings evidence, and the appellant provided no compelling evidence to support their contentions regarding comparability or the appropriate Cat B fit out uplift. The appeal was dismissed as the appellant failed to provide sufficient evidence to demonstrate the rateable value was unreasonable.

Summary generated from the decision text and checked against it. The appellant was Martin Robeson & Partners Limited, represented.

Grounds argued

• Comparable assessments (tone)

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell; Amanda Hitchings (VO) v Shoosmiths LLP and Mando Group Ltd

Hearing

22 January 2026

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