Rating

Non-domestic rates

Cardtronics Europe Ltd and others v Sykes (VO) and others

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  • 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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