November 15, 2018

On the Case: Business rates and supermarket ATMs

In the latest episode of On the Case, Bryan Johnston, partner at Dentons, analyses the recent Court of Appeal decision in Cardtronics Europe Ltd and others v Sykes (VO) and others [2018] EWCA Civ 2472; [2018] PLSCS 194 - which raised the question of whether some or all ATMs in retail locations should be billed separately for business rates purposes.

Johnston explains the huge significance of the case, why millions of pounds rode on the result, and what the Court of Appeal decided - as well as considering what the implications of its judgment will now be. 

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