Tribunals · City of London Corporation · 2023 rating list

37th Floor, 8 Bishopsgate, EC2N 4BQ

Office floors Decided 20 November 2024 VT00022955 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 sought to extend the deemed completion date for 16 floors in a 50-storey office building from 8 June 2024 to 19 July 2025, contending that real-world logistical constraints (loading bay limitations, service lift capacity, coordinating fit-outs around occupied floors) meant fitting out all floors simultaneously was impractical. The tribunal held that such logistical scheduling constraints were preparatory matters that must be disregarded when calculating the reasonable period for customary tenant fit-out works under Schedule 4A of the Local Government Finance Act 1988. Since each floor should be treated separately and fit-out works to each floor would take 16-20 weeks from practical completion (19 June 2023), the 8 June 2024 deemed completion date was reasonable and proper.

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

Grounds argued

  • Effective date
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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