[2024] UKUT 264 (LC)

Case No: LC-2023-310

Royal Courts of Justice,

Strand, London WC2A 2LL

4 September 2024

AN APPEAL AGAINST A DECISION OF THE VALUATION TRIBUNAL FOR ENGLAND

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – HEREDITAMENT – whether barristers chambers a single hereditament in the occupation of all members, or whether rooms occupied by individual barristers each a separate hereditament – appeal dismissed

BETWEEN:

KEVIN PROSSER KC

Appellant

-and-

ANDREW RICKETTS

(Valuation Officer)

Respondent

Basement and Ground Floors,

15 Jockey’s Fields,

London WC1R 4BW

Martin Rodger KC, Deputy Chamber President

and Mark Higgin FRICS FIRRV

30-31 July 2024

Nicholas Trompeter KC, instructed directly, for the appellant

Paul Reynolds, instructed by HMRC, for the respondent

© CROWN COPYRIGHT 2024

The following cases are referred to in this decision:

Allchurch v Assessment Committee and Guardians of Hendon Union [1891] 2 QB 436

Cardtronics UK Ltd v Sykes [2020] UKSC 21

Esso Petroleum Co Ltd v Walker [2013] RA 355

Holywell Union Assessment Committee v Halkyn District Mines Drainage Co [1895] AC 117

John Laing & Sons Ltd v Kingswood Assessment Committee [1949] 1 KB 344

Ludgate House Ltd v Ricketts [2020] EWCA Civ 1637

Northern Ireland Commissioner of Valuation v Fermanagh Protestant Board of Education [1969] 3 All E.R. 352

R v Melladew [1907] 1 KB 192

Verrall v Hackney London Borough Council [1983] QB 445

Westminster Council v Southern Railway Company Ltd [1936] AC 511

Woolway v Mazars [2015] UKSC 53