Amanada Hitchings v Shoosmiths LLP & Anor

Amanada Hitchings v Shoosmiths LLP & Anor

Where comparable evidence of value for properties let in Category B condition is unavailable, the best or only appropriate measure of the uplift in rateable value due to tenant’s fitting out works is the amortised cost of those works, as reflected in landlord’s contributions or tenant’s actual expenditure. The Tribunal restored the Shoosmiths Property to a rateable value of £640,000 and set the Mando Property at £54,000, based on this methodology and available comparables.

Parties
Appellant: Amanda Hitchings; Respondent: Shoosmiths LLP; Respondent: Mando Group Ltd
Jurisdiction
England and Wales
Judgment Date
09 July 2025
Procedural Posture
Appeal / Upper Tribunal (lands Chamber) Appeal From Valuation Tribunal for England
Outcome
Appeals allowed
Legal Topics
Rateable Value, Valuation Methodology, Office Fitting Out, Landlord and Tenant Contributions
Rating and Valuation Property Law Rateable Value Valuation Methodology Office Fitting Out Landlord and Tenant Contributions

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Parties

Amanda Hitchings

Appellant

Shoosmiths LLP

Respondent

Mando Group Ltd

Respondent

Procedural Posture

Appeal / Upper Tribunal (lands Chamber) Appeal From Valuation Tribunal for England

Legal Issues

  1. 1 Whether rateable value is increased by tenant’s fitting out works from Category A to Category B
  2. 2 Appropriate method of calculating uplift in rateable value due to Category B fitting out

Ratio Decidendi

Where comparable evidence of value for properties let in Category B condition is unavailable, the best or only appropriate measure of the uplift in rateable value due to tenant’s fitting out works is the amortised cost of those works, as reflected in landlord’s contributions or tenant’s actual expenditure. The Tribunal restored the Shoosmiths Property to a rateable value of £640,000 and set the Mando Property at £54,000, based on this methodology and available comparables.

Court Disposition

Appeals allowed

Orders

  • Shoosmiths Property rateable value restored to £640,000
  • Mando Property rateable value set at £54,000