[2025] UKUT 104 (LC)

Case No: LC-2024-414

AN APPEAL AGAINST A DECISION OF THE VALUATION TRIBUNAL FOR ENGLAND

Royal Courts of Justice, Strand,

London WC2A 2LL

26 March 2025

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – HEREDITAMENT – 2017 List – warehouse – works carried out following termination of lease and prior to opening as a delivery kitchen – whether property incapable of beneficial occupation – whether state of reasonable repair to be assumed – Local Government Finance Act 1988, Sch 6, para 2(1)(b) – appeal allowed – assessment reduced to rateable value £1

BETWEEN:

BNPPDS(J) LIMITED and BCI LIMITED

(as Trustees of the Blackrock Industrial Trust)

Appellants

-and-

AMANDA HITCHINGS

(VALUATION OFFICER)

Respondent

15 Brough Park Way,

Newcastle-upon-Tyne NE6 2YF

Martin Rodger KC, Deputy Chamber President and Mr Mark Higgin FRICS FIRRV

19 February 2025

Mr Luke Wilcox, instructed by Altus Group, for the appellants

Mr Matthew Donmall, instructed by HMRC Solicitors, for the respondent

© CROWN COPYRIGHT 2025

The following cases are referred to in this decision:

AVIVA Investors Property Developments Ltd and PPG Southern Limited v Whitby (VO) [2013] RA 61

Dawkins v Ash [1969] 2 AC 366

De Silva v Davis (VO) [1983] 1 EGLR 211

Jackson (VO) v Canary Wharf Limited [2019] UKUT 0136 (LC)

Newbigin (VO) v Monk [2017] 1 WLR 851

Porter (VO) v Trustees of Gladman SIPPS [2011] UKUT 204 (LC)

Williams (VO) v Scottish & Newcastle Retail Ltd [2001] EWCA Civ 185

Scottish & Newcastle Retail Ltd v Williams (VO) [2001] 1 EGLR 157