Second Floor North, 40 Clifton Street, EC2A 4DX
Offices and premises Decided 30 April 2026 CHG101248433 Knight Frank
Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure. This judgement decided 7 properties together; the figures above are for this appeal's property (2ND FLR NORTH 40, CLIFTON STREET, LONDON, EC2A 4DX). Every property is listed below.
The 7 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2017 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| BST NORTH & SOUTH 40, CLIFTON STREET, LONDON, EC2A 4DX | £69,500 | — | £69,500 | Dismissed |
| GND FLR NORTH 40, CLIFTON STREET, LONDON, EC2A 4DX | £43,250 | £34,250 | — | Allowed in part |
| GND FLR SOUTH 40, CLIFTON STREET, LONDON, EC2A 4DX | £114,000 | £95,500 | — | Allowed in part |
| 1ST FLR NORTH 40, CLIFTON STREET, LONDON, EC2A 4DX | £70,500 | £59,500 | — | Allowed in part |
| 2ND FLR NORTH 40, CLIFTON STREET, LONDON, EC2A 4DXThis appeal | £74,000 | £66,000 | — | Allowed in part |
| 3RD FLR NORTH 40, CLIFTON STREET, LONDON, EC2A 4DX | £75,500 | £70,500 | £75,500 | Dismissed |
| 4TH FLR 40, CLIFTON STREET, LONDON, EC2A 4DX | £162,000 | £155,000 | £162,000 | Dismissed |
What was argued and what the tribunal found
The appellant challenged the rateable values for seven office units at 40 Clifton Street, London, on the grounds of material change of circumstances caused by a street market operating directly in front of the building, causing negative impacts including disruption, odours, rodent problems, and difficulty letting the property. The tribunal found the market did have a negative impact on the appeal property and awarded allowances of 5% for ground floor, 3% for first floor, and 2% for second floor based on differential impact by height, but dismissed claims for higher percentages (15%, 11.5%, 6.5%) and rejected a 1.5% amenity allowance for loss of parking/cycle facilities. The effective date of the alterations was 1 June 2021.
Summary generated from the decision text and checked against it. The appellant was Laurel Brook II Ltd, represented.
Grounds argued
- Change of circumstances · decisive
- Quantum or end allowance
- Change of circumstances
- street market operation
- Evidence
- Photographs, Expert report, Trading accounts
- Cases cited
- Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); Garton v Hunter [1968]; Simpsons Malt Ltd and Other v Jones (VO) UKUT [2017] 460; Denton v TH White Ltd [2014] 1 WLR 3926
- Hearing
- 31 March 2026
Similar decisions
- Third Floor North, 40 Clifton Street, EC2A 4DX — Dismissed, 30 Apr 2026
- Fourth Floor, 40 Clifton Street, EC2A 4DX — Dismissed, 30 Apr 2026
- First Floor North, 40 Clifton Street, EC2A 4DX — Allowed in part, 30 Apr 2026
- Basement North And South, 40 Clifton Street, EC2A 4DX — Dismissed, 30 Apr 2026
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