Second Floor North, 40 Clifton Street, EC2A 4DX

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

• Fourth Floor, 40 Clifton Street, EC2A 4DX — Allowed in part, 30 Apr 2026
• Third Floor North, 40 Clifton Street, EC2A 4DX — Allowed in part, 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 — Allowed in part, 30 Apr 2026

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