[2025] UKUT 224 (LC)

The VO argues in the appeal that the VTE was wrong both in its assessment of the valuation of the properties in Category A condition and in the methodology it adopted in relation to the Category B fitting out, so that the assessment was too low in each case. In relation to the Shoosmiths Property, given that the 2017 List is closed the VO argues that the assessment of a rateable value of £640,000 should be restored but asks the Tribunal to decide whether its preferred methodology for the assessment of the value of the property in Category B condition is correct, and to say what that value should be. As to the Mando Property the VO submits that the assessment should be increased to a rateable value of £54,000 on the basis of its preferred methodology.

We can set that out in a little more detail as follows: