Upper Tribunal Decision on ATMs
The Lands Chamber (Upper Tribunal) has now ruled on the the longstanding appeal as to whether Cashpoints or Automated Teller Machines (ATMs) are separately rateable. (Perhaps to be precise, the site upon which the ATM sites is rateable as the machine itself is not named in the Plant and Machinery order).
The full decision can be viewed here .
Although a further appeal to the Court of Appeal is likely, the current state of play … Read more