Paul Reynolds has successfully represented the Valuation Office Agency (an executive agency of HMRC) in an appeal of its decision brought by Pump Court Tax Chambers. By its appeal, Pump Court Tax Chambers argued that barristers were in exclusive possession of the individual rooms in chambers they occupied, such that those rooms should be separately rated from the common parts of Chambers. They argued that the rooms were individually occupied and locked – with Chambers staff only able to access with permission. The effect of this would have been a significant loss of rates for the local authority.

Following cross-examination by Paul of Kevin Prosser KC (Head of Chambers of Pump Court Tax Chambers) and legal argument the President of the Valuation Tribunal for England dismissed Pump Court’s appeal.

He accepted Paul’s submissions on each of the three legal grounds advanced by Pump Court Tax Chambers and held Pump Court Tax Chambers remained in rateable occupation of the entire building, including the individual barristers’ rooms.

A copy of the decision can be found here.

Pump Court Tax Chambers was represented by Nicholas Trompeter KC, of Selborne Chambers.