PARK DISPLAY PLC PARK HOUSE, TELFORD ROAD, OX26 4LD
Workshop and premises Decided 6 March 2026 CHG101218600 Ryan Property Tax Services UK Limited
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 a reduction from £108,000 (£65/m²) to £83,000 (£50/m²) on the basis of rental evidence and comparable properties. The tribunal found the subject property's rent (between connected parties) carried little weight without evidence of open market value. The tribunal accepted the Murdoch Road comparable property (£66/m²) as best evidence but concluded the subject property's superior eaves height offset the quality differences, warranting £60/m² rather than the appellant's £50/m² or the original £65/m². The valuation was reduced to £100,000.
Summary generated from the decision text and checked against it. The appellant was Park Display Limited, represented.
Grounds argued
- Comparable assessments (tone)
- Rental evidence
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus & Delta Ltd v Culverwell
- Hearing
- 17 February 2026
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