[2025] UKUT 224 (LC)

Case No: LC-2024-718

AN APPEAL AGAINST A DECISION OF THE VALUATION TRIBUNAL

FOR ENGLAND

Manchester Civil Justice Centre

9 July 2025

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

 RATING - VALUATION - modern office floors let in shell and “Category A” condition before fitting out by tenants to “Category B” - whether rateable value increased by tenant’s fitting out works from Category A to Category B – appropriate method of calculating uplift - appeals allowed

BETWEEN:

AMANDA HITCHINGS

(VALUATION OFFICER)

Appellant

-and-

SHOOSMITHS LLP (1)

MANDO GROUP LTD (2)

Respondents

PT 5^th (East) and 6^th Flrs, XYZ Building

2 Hardman Boulevard,

Manchester M3 3AQ

-and-

4^th Floor, 5 St Pauls Square,

Liverpool L3 9SJ

Mr Mark Higgin FRICS FIRRV and Upper Tribunal Judge Elizabeth Cooke

1-2 May 2025

Ms Jenny Wigley KC and Mr Aaron Walder, instructed by HMRC Legal Group for the appellant

© CROWN COPYRIGHT 2025

The following cases were referred to in this decision:

Dawn Bunyan (VO) v Acenden Limited [2023] UKUT 17 (LC)

FR Evans (Leeds) Ltd v English Electric Co Ltd (1977) 36 P & CR 185

Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 200 (LC)

London County Council v Erith and West Ham (Churchwardens and Overseers) [1893] AC 562