Tribunals · City of London Corporation · 2023 rating list

44th Floor, 8 Bishopsgate, EC2N 4BQ

Offices and premises Decided 20 November 2024 VT00022960 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 argued that the completion date of 8 June 2024 in the completion notices did not allow sufficient time to fit out 16 floors of office space, contending that real-world logistical constraints (loading bay and lift capacity, coordination with occupied floors, delivery restrictions) meant the floors could not be fitted out simultaneously and should not be assessed in isolation. The tribunal found that such logistical constraints were preparatory matters required before work commencement, not incidental matters that prolong the period once work has begun. Each floor should be treated as a separate hereditament; assuming works started on 19 June 2023 (practical completion), 16-20 weeks was a reasonable fitting-out period, making 8 June 2024 correct.

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
  • Building works or disturbance nearby
Evidence
Expert report, Photographs, Measurement survey
Cases cited
London Merchant Securities plc v Islington LBC; Porter v Gladman; Hermes Property Unit Trust v Roberts; 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
Hearing
21 October 2024

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The tribunal’s decision in full

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