Tribunals · City of London Corporation · 2023 rating list

Part 2nd Floor, 8 Bishopsgate, EC2N 4BQ

Office floors in commercial tower Decided 20 November 2024 VT00022936 CBRE - Ben Moore

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV—
Ratepayer sought—
VO conceded first—
Tribunal decided—from 8 Jun 2024

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 16 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant challenged completion notices served on 16 floors in a 50-storey tower, seeking to postpone the deemed completion date from 8 June 2024 to 19 July 2025 to account for real-life logistical constraints in fitting out multiple floors simultaneously. The tribunal found that logistical and scheduling constraints were merely preparatory matters rather than incidental to the fitting-out works themselves, and that each floor should be treated as a separate hereditament. Since fitting out each individual floor would take 16-20 weeks, the tribunal confirmed that 8 June 2024 (11.5 months from practical completion on 19 June 2023) was a reasonable date for deemed completion.

Summary generated from the decision text and checked against it. The appellant was MEC London Property 2 (Nominee 1) Limited & MEC London Property 2 (Nominee 2) Limited, represented.

Grounds argued

  • Effective date
Evidence
Expert report
Cases cited
Porter v Gladman; Hermes Property Unit Trust v Roberts (VO); London Merchant Securities plc v Islington LBC; JLG Investments Ltd v Sandwell District Council; English Cities Fund v Standard Life; Newham LBC v Rad Phase 1 Type B Property Co No 1 Limited; Graylaw Investments Ltd v Ipswich BC; Delph Property Group Ltd v Alexander (VO)
Hearing
21 October 2024

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