Tribunals · City of London Corporation · 2023 rating list

5th Floor, 8 Bishopsgate, EC2N 4BQ

Offices and premises Decided 20 November 2024 VT00022938 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 contended that real-life logistical constraints on simultaneously fitting out 16 floors in a 50-storey tower meant the completion date of 8 June 2024 was too soon, and sought a date of 19 July 2025 (25 months from practical completion on 19 June 2023). The Tribunal applied the House of Lords test in London Merchant Securities and held that constraints relating to the scheduling and commencement of works on each individual floor were preparatory matters to be excluded, not incidental works to be included in the reasonable period for completion. Even had the constraints been incidental, the Tribunal would have upheld the completion date as reasonable. The appeals were dismissed.

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 · decisive
Evidence
Expert report, Photographs, Measurement survey
Cases cited
London Merchant Securities plc v Islington LBC; Porter v Gladman; Hermes Property Unit Trust v Roberts (VO); 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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