UNITS 9-11, S PARK BUSINESS PARK, HAMILTON ROAD, SK1 2AE
Warehouse and premises Decided 17 April 2026 CHG101232959 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 to £98,000 arguing that comparable properties and a connected party rent of £98,000 per annum (£64.96/m2) supported a lower valuation of £65/m2. The tribunal found the Valuation Officer's evidence more persuasive, relying on three comparable properties on the same business park (Units 4, 7, and 13) with rents agreed close to or prior to the antecedent valuation date, supporting a valuation at £135,000 (approximately £90/m2). The tribunal determined the appellant had insufficient evidence to satisfy the burden of proof for a reduction.
Summary generated from the decision text and checked against it. The appellant was CHINT EUROPE (UK) LTD, represented.
Grounds argued
- Comparable assessments (tone)
- Rental evidence
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus and Delta v Culverwell
- Hearing
- 1 April 2026
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