SUITE 12 & 14 GND FLR 1, FLAG BUSINESS EXCHANGE, VICARAGE FARM ROAD, PE1 5TX
Offices and premises Decided 14 July 2025 CHG101209036 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. This decision covers 2 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellants challenged the 2023 rating list entries for two office properties, arguing for lower unit prices per m2 (£82/m2 and £87.50/m2 respectively) based on comparables and quantum allowance principles. The tribunal found that rental evidence from nearby properties on the same site supported the Valuation Officer's revised valuations at £92.50/m2 and dismissed the appeals, noting the appellants failed to provide comparable evidence to support their contentions, particularly for the larger freehold property.
Summary generated from the decision text and checked against it. The appellant was Eve Taylor (London) Limited, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Quantum or end allowance
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus and Delta Ltd v Culverwell; Gardiner and Theobold LLP v Jackson
- Hearing
- 16 June 2025
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