Figures are as stated in the decision, and are values in the 2023 list; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant argued that the Valuation Officer failed to apply a quantum allowance for the large size of the subject property (10,934.57 m2), applying an unadjusted price of £35 per m2 when quantum had been recognised in the 2017 list. The tribunal found that the VO's reliance on Laltex House as support for £35 per m2 was unpersuasive due to differences in size, age and location, and noted that quantum had been conceded in that case. The tribunal determined that quantum should be reflected, reducing the unadjusted price to £32 per m2, resulting in an RV of £367,500.
Summary generated from the decision text and checked against it. The appellant was Tremco CPG UK Limited, represented.
Grounds argued
- Quantum or end allowance · decisive
- Evidence
- tone_of_list_comparables, Settled assessments
- Cases cited
- Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
- Hearing
- 4 September 2026
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