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England and Wales decisions
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Upper Tribunal lands chamber rating appeal on Cat A/Cat B office valuation. The VO’s appeals were allowed and the VTE assessments were restored or revised.
The Upper Tribunal valued a compulsorily acquired partially developed site at £547,039, allowed basic loss payments, and refused an occupier’s loss payment.
The Upper Tribunal (Lands Chamber) determined £29,933,000 compensation for compulsory acquisition loss of profits, rejecting a constant-margin approach to costs.
Compulsory purchase compensation reference on the no-scheme principle and appropriate alternative development. The Tribunal awarded £1.51 million using a before-and-after valuation.
The Upper Tribunal held that, where Category B office fit-out comparables are scarce, amortised fit-out cost can evidence uplift in rateable value. Both appeals were allowed.
Krishna Holdco Ltd v Gowrie Holdings Ltd & Ors [2025] EWHC 1542 (Ch) (20 June 2025)
Quantum judgment in an unfair prejudice petition fixing valuation methodology for Krishna’s B shares in LBNS, addressing SYRI’s value, LBNS net debt, and the Equalisation Amount.
Interim compensation decision on compulsory purchase of Cemex’s Washwood Heath site, addressing sleeper profits, market share, contract terms, and no-scheme world assumptions.
The Upper Tribunal held that localised flooding could displace the pitch-fee inflation presumption, but the FTT gave inadequate reasons for nil or reduced increases.
The appeal was dismissed because the VTE applied the correct legal principles, was entitled to use the RCA method for measurement, properly exercised its expert judgment on valuation and comparables, and did not err in law by declining further submissions on previously determined factual matters. The Listing Officer was entitled and obliged to correct the valuation list prospectively upon discovering a material error in the property's size. The appellant's grounds raised factual disputes, not errors of law.
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High Court judgment on accounting between former joint venturers over Moscow retail sites, determining contributions, drawings, and valuation issues for a final balancing payment.
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