Nicola Johnson v The Salvation Army Trustee Company
| Court | Upper Tribunal (Lands Chamber) |
| Judgment Date | 01 October 2026 |
| Neutral Citation | [2026] UKUT 370 (LC) |
| Date | 01 October 2026 |
| Year | 2026 |
Neutral Citation Number: [2026] UKUT 370 (LC)
Case No: LC-2025-748
IN THE UPPER TRIBUNAL (LANDS CHAMBER)
AN APPEAL AGAINST A DECISION OF
THE VALUATION TRIBUNAL FOR ENGLAND
Royal Courts of Justice
Strand, London
1 October 2026
TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007
RATING – EXEMPTION – use for purposes ancillary to the use of the hereditament as an
office – meeting room also used for prayer meetings – prayer room for private prayer – both
held to be used for purposes ancillary to office use and therefore exempt – appeal dismissed –
schedule 5, Local Government Finance Act 1988
BETWEEN:
NICOLA JOHNSON
(VALUATION OFFICER)
Appellant
AND
THE SALVATION ARMY TRUSTEE COMPANY
Respondent
101 Newington Causeway, London, SE1 6BN
Judge Elizabeth Cooke and Peter D McCrea OBE FRICS FCIArb
17 September 2026
Luke Wilcox, instructed by HMRC Legal Group, for the Appellant
Cain Ormondroyd, instructed by Colliers International, for the Respondent
© CROWN COPYRIGHT 2026
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