UKSC/2018/0225
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TAX
Cardtronics UK Ltd and others (Respondents) v Sykes and others (Valuation Officers) (Appellants)
Case summary
Case ID
UKSC/2018/0225
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
Issue
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.
Date of issue
7 December 2018
Judgment appealed
Judgment details
Judgment date
20 May 2020
Neutral citation
[2020] UKSC 21
Judgment links
Judgment summary
20 May 2020
Appeal
Justices
Hearing dates
Full hearing
Start date
11 March 2020
End date
12 March 2020
Watch hearings
11 March 2020 - Morning session
11 March 2020 - Afternoon session
12 March 2020 - Morning session
12 March 2020 - Afternoon session
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Change log
Last updated 16 April 2024