FIRST & SECOND FLOORS, TOWNELEY HOUSE, KINGSWAY, BB11 1AA

What was argued and what the tribunal found

The appellant sought to split the office property into fourteen separate hereditaments effective from 1 August 2024, arguing that market conditions favoured smaller units. The tribunal found that the appellant failed to establish actual occupation of the purported units at the material date, which is a prerequisite for creating separate hereditaments under rating law. The appeal was dismissed because the appellant did not discharge the burden of proving that the requirements for rateable occupation were satisfied.

Summary generated from the decision text and checked against it. The appellant was SHERRY LIMITED, unrepresented.

Grounds argued

• Split or merge the assessment · decisive

Evidence

Photographs, Expert report

Cases cited

Newcastle City Council v Royal Newcastle Hospital [1959] AC 248; Westminster City Council v Southern Railway Co Ltd [1936] AC 511; Crowther Smith v New Forest Union [1890] 54 JP 324; Cardtronics UK Ltd and Ors v Sykes and Ors (VO) [2020] UKSC 21; London City Council v Wilkins (VO) [1957] AC 362; John Laing & Sons Ltd v Kingswood Assessment Committee [1949] 1 KB 344

Hearing

30 April 2026