Tribunals · City of London Corporation · 2023 rating list

6th Floor, 8 Bishopsgate, EC2N 4BQ

Offices and premises Decided 20 November 2024 VT00022939 CBRE - Ben Moore

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

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 within a 50-storey office tower, contending that real-world logistical constraints on simultaneous fitting out of multiple floors meant the completion date should be extended from 8 June 2024 to 19 July 2025. The tribunal found that logistical constraints affecting when work could commence on each floor were preparatory works, not incidental works, and therefore should not extend the reasonable period for completion. Each floor should be assessed individually, and 11.5 months from practical completion (19 June 2023) was reasonable to complete fit-out works taking 16-20 weeks per floor.

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, Trading accounts
Cases cited
Porter v Gladman [2011] UKLC 204; Hermes Property Unit Trust v Roberts (VO) [2021] UKUT 308(LC); London Merchant Securities plc v Islington LBC [1987] 1 AC 303; JLG Investments Ltd v Sandwell District Council (1977) 20 RRC 61; English Cities Fund v Standard Life [2013] RA 215; Newham LBC v Rad Phase 1 Type B Property Co No 1 Limited [2020] RA 384; Graylaw Investments Ltd v Ipswich BC [1979] RA 111; Delph Property Group Ltd v Alexander (VO) [2019] RA 233
Hearing
21 October 2024

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