Cardtronics UK Ltd and others (Respondents) v Sykes and others (Valuation Officers) (Appellants)
Case ID: UKSC 2018/0225
Case summary
Issue(s)
Who is the rateable occupier of the site of a cash machine whose operator is a different company from the occupier of the premises in which it is located?
Facts
Cash machines in supermarkets are often operated by a separate bank rather than by the supermarket. The Valuation Officers have listed the sites as separate hereditaments in the rateable occupation of the banks.
Judgment appealed
Parties
Appellant(s)
Christopher Sykes and others
Respondent(s)
- Cardtronics UK Ltd
- Tesco Stores Ltd
- Tesco Personal Finance Plc Required
- Sainsbury's Supermarkets Ltd
- Sainsbury's Bank Plc
- Co-operative Group Ltd
Appeal
Justices
Lord Reed, Lord Kerr, Lord Carnwath, Lady Black, Lord Kitchin
Hearing start date
11 Mar 2020
Hearing finish date
12 Mar 2020
| Watch hearing | ||
|---|---|---|
| 11 Mar 2020 | Morning session | Afternoon session |
| 12 Mar 2020 | Morning session | Afternoon session |
Judgment details
Judgment date
20 May 2020
Neutral citation
[2020] UKSC 21
| Watch Judgment summary | |
|---|---|
| 20 May 2020 | Judgment summary |