GND FLR REAR, 6-10, WHITFIELD STREET, W1T 2RE
Offices and premises Decided 3 June 2026 CHG101256724 Ryan Property Tax Services UK Limited
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 appellant challenged the rateable values for two ground floor office units, arguing for a lower tone per m2 and increased allowance for poor natural light. The tribunal found that the adopted tone should be reduced from £620/m2 to £565/m2 based on the weight of rental evidence, including the subject property's own rent. However, the tribunal rejected the case for increasing the natural light allowance from 5% to 15% for the rear unit and applying a 7.5% allowance to the front unit, finding insufficient evidence of adverse internal impact.
Summary generated from the decision text and checked against it. The appellant was JIGSAW24, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Rental evidence
- Quantum or end allowance
- Evidence
- Rents, Settled assessments, Earlier tribunal decisions, Photographs, Expert report
- Cases cited
- Lotus & Delta v Culverwell
- Hearing
- 7 May 2026
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