Decision Nº LC-2021-478. Upper Tribunal (Lands Chamber), 25-01-2023 , [2023] UKUT 17 (LC)
| Jurisdiction | UK Non-devolved |
| Judge | Martin Rodger KC, Deputy Chamber President Mr Peter McCrea FRICS |
| Neutral Citation | [2023] UKUT 17 (LC) |
| Date | 25 January 2023 |
| Court | Upper Tribunal (Lands Chamber) |
| Judgement Number | LC-2021-478 |
UPPER TRIBUNAL (LANDS CHAMBER)
UT Neutral citation number: [2023] UKUT 17 (LC) UTLC No: LC-2021-478
Royal Courts of Justice, Strand,
London WC2A 2LL
25 January 2023
TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007
RATING – VALUATION – modern headquarters office building let in “Category A” condition
before fitting out by tenant to “Category B” – whether rateable value increased by tenant’s
fitting out works – whether statutory decapitalisation rate to be used when analysing rental
value of fit out – appeal allowed – rateable value determined at £1 million
AN APPEAL AGAINST A DECISION OF
THE VALUATION TRIBUNAL FOR ENGLAND
BETWEEN: DAWN BUNYAN
(VALUATION OFFICER) Appellant
-and-
ACENDEN LIMITED
Respondent
Re: Ascot House,
Maidenhead Office Park,
Maidenhead,
Berkshire SL6 3QH
Martin Rodger KC, Deputy Chamber President
and
Mr Peter D McCrea FRICS FCIArb
Hearing dates: 1-3 November 2022
Jenny Wigley KC and Sarah Sackman, instructed by HMRC Solicitors, for the appellant
Cain Ormondroyd and Horatio Waller, instructed by Osborne Clarke LLP, for the respondent
© CROWN COPYRIGHT 2023
2
The following cases are referred to in this decision:
Allen (VO) v English Sports Council [2009] RA 289
Allen (VO) v Freemans plc [2009] UKUT 240 (LC)
Berry (VO) v Iceland Foods Ltd [2015] UKUT 14 (LC); [2015] RA 201
Dorothy Perkins Retail Ltd v Casey [1994] RA 391
Edma (Jewellers) Ltd v Moore (VO) (1975) RA 343 (LT)
FR Evans (Leeds) Ltd v English Electric Co Ltd (1977) 36 P & CR 185
Fir Mill Ltd v Royston UDC (1960) 53 R & IT 389
Godbold v Martin The Newsagent [1983] 2 EGLR 128
Hewitt (VO) v Telereal Trillium [2019] UKSC 23
Hughes (VO) v Exeter City Council [2020] UKUT 0007 (LC)
Hughes (VO) v York Museum and Gallery Trust [2017] RA 302
Imperial College of Science and Technology v Ebdon (VO) [1984] RA 213
Lambert v Woolworth [1939] Ch 883 CA
Morrison EF (GP) Limited v Assessor for Central Scotland [2004] RA 76
Williams (VO) v Scottish & Newcastle Retail Ltd [2001] RA 41
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