Continue reading "Business rates: A welcome relief"
This post is only available to members.
Business rates: A welcome relief
Do ATMs amount to hereditaments for the purposes of business rates? A recent decision may provide good news to retailers and ATM operators, as Bryan Johnston and Ross Wilson discover ‘While the listing of an individual ATM may not be in the grand scheme significant, when the actual number of ATMs affected is considered, the …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Assessor for Central Scotland Joint Valuation Board v Bank of Ireland [2011] RA 195
- Cardtronics Europe Ltd & ors v Sykes & ors [2018] EWCA Civ 2472
- Clydesdale Bank plc v Lanarkshire Valuation Joint Board Assessor for Lanarkshire (2005) SLT 167
- John Laing and Son Ltd v Kingswood Assessment Committee [1949] 1 KB 344
- Westminster City Council v Southern Railway [1936] AC 511
- Woolway v Mazars [2015] UKSC 53