Tribunals · City of London Corporation · 2023 rating list

33rd Floor, 8 Bishopsgate, EC2N 4BQ

Office floors Decided 20 November 2024 VT00022952 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, owner of multiple office floors in a 50-storey London tower, argued that completion notices dated 8 June 2024 failed to allow sufficient time for fitting out works, considering real-world logistical constraints of fitting out multiple floors simultaneously (loading bay capacity, lift availability, working around existing occupiers). The appellant contended these constraints were incidental to the works and proposed a completion date of 19 July 2025. The Tribunal rejected this argument, holding that scheduling and logistical constraints affecting the commencement of works on individual floors were preparatory matters, not incidental matters that could extend the reasonable period. Applying London Merchant Securities principles, the Tribunal found that 11.5 months from practical completion (19 June 2023) to the deemed completion date (8 June 2024) was reasonable for fitting out each floor, as 16-20 weeks would be needed once work commenced on each 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
  • Validity of the proposal
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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