[2007] EWLands RA_67_2006, 29 March 2007. The appellant Valuation Officer (W) appealed against a Valuation Tribunal determination of an industrial property at £7 750 in July 2006. The property had been assigned a rateable value of £11 750 in 2005. The defendant (B) argued that in the absence of any available direct rentable information on which to base an assessment, similar sized properties in similar situations should be taken into account. The property was 1.25 miles from a motorway junction and this level of access was taken into account by both parties in their compilation of portfolios of similar properties. B also argued that insufficient attention had been paid to the isolated and unattractive location of a hereditament to the rear of the property. "Held": On the balance of arguments and available evidence from similar properties, none of which mirrored the situation exactly, the rentable valuation of £11 750 had been somewhat high. B's argument that the hereditament was in an unfavourable position was valid. However the original valuation had been too low. A new value of £10 350 was assigned; appeal allowed in part.