UNIT 15-16, ALBONE WAY, SG18 8BN
Warehouse and premises Decided 14 May 2026 CHG101264524 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 argued that the subject property should be valued at £47.50 per m², contending that the valuation scheme failed to account for local characteristics and that the property's split-site nature warranted lower comparable rates. The tribunal found the rental evidence did not support £47.50 per m² and rejected the split-site valuation approach as contrary to the rebus sic stantibus principle. However, the tribunal found that £62.50 per m² did not adequately reflect the difference in location between Biggleswade and Dunstable comparables, and adopted £60 per m² as reasonable, resulting in an RV of £290,000.
Summary generated from the decision text and checked against it. The appellant was NX Lifestyle Logistics UK Ltd, represented.
Grounds argued
- Comparable assessments (tone)
- Split or merge the assessment
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson; Williams v Scottish & Newcastle Retail Ltd
- Hearing
- 17 April 2026
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