[2025] UKUT 00291 (LC)

Case No: LC-2024-761

AN APPEAL AGAINST A DECISION OF THE VALUATION TRIBUNAL FOR ENGLAND

Royal Courts of Justice, Strand,

London WC2A 2LL

26 August 2025

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – VALUATION – 2023 Rating List - retail shop – no tone of the list – rent of appeal property – comparable rental evidence – treatment of ancillary accommodation – appeal allowed and assessment determined at rateable value £16,000

BETWEEN:

WEI XIAOLI

Appellant

-and-

NICOLA JOHNSON

(VALUATION OFFICER)

Respondent

21A Landor Road,

London,

SW9 9RT

Mr Mark Higgin FRICS FIRRV

19 June 2025

Ms Wei Xiaoli represented herself

Mr Karl List for the respondent Valuation Officer

© CROWN COPYRIGHT 2025

The following case is referred to in this decision:

Chifley Holdings Limited (BVI) v The Commissioners for His Majesty’s Revenue and Customs [2024] UKUT 00301(LC)