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Supreme Court—no separate rating for stores’ ATM sites (Cardtronics UK Ltd v Sykes)

Supreme Court—no separate rating for stores’ ATM sites (Cardtronics UK Ltd v Sykes)
Published on: 02 June 2020
Published by: LexisPSL
  • Supreme Court—no separate rating for stores’ ATM sites (Cardtronics UK Ltd v Sykes)
  • What are the practical implications of this case?
  • What was the background?
  • What did the Supreme Court decide?
  • Case details

Article summary

Property analysis: Emily Wood, a partner at DMH Stallard, examines the Supreme Court’s decision that the rateable occupation of the sites of automated teller machines (ATMs) situated inside and outside retail outlets was by the retailers and therefore such sites should not be assessed separately for business rates. or take a trial to read the full analysis.

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