Tribunals · City of London Corporation · 2023 rating list

41st Floor, 8 Bishopsgate, EC2N 4BQ

Office floors in building Decided 20 November 2024 VT00022959 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 for 16 floors in a multi-storey office building, seeking a completion date of 19 July 2025 rather than the 8 June 2024 stated in the notices. The appellant argued that real-world logistical constraints—including loading bay capacity, lift availability, and coordination of simultaneous fit-outs across multiple floors—meant that a reasonable period for completion should be 24-25 months from practical completion on 19 June 2023. The tribunal, applying London Merchant Securities v Islington LBC, held that these logistical constraints were preparatory works necessary before commencement of works on each individual floor, not incidental works that prolong completion once commenced. Since each floor should be considered separately and fit-out works to each floor would take 16-20 weeks, the completion date of 8 June 2024 (approximately 11.5 months after practical completion) was reasonable and 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
Cases cited
London Merchant Securities plc v Islington LBC [1987] 1 AC 303; Porter v Gladman [2011] UKLC 204; Hermes Property Unit Trust v Roberts (VO) [2021] UKUT 308(LC); 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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