- Supreme Court
- 20 May 2020
- Lord Reed (P), Lord Kerr, Lord Carnwath, Lady Black and Lord Kitchin
- [2020] UKSC 21
- [2020] EGLR 26
Rating – Non-domestic rates – Hereditament – Appellant valuation officers altering rating list to create separate hereditaments in respect of sites of ATM machines in supermarkets and convenience stores – Whether ATM sites properly regarded as separate hereditaments –
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