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

Appeal

Justices

Lord Reed

Lord Kerr

Lord Carnwath

Lady Black

Lord Kitchin

Hearing dates

Full hearing

Start date

11 March 2020

End date

12 March 2020

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