Rating of ATMs

Acting for Tesco Stores plc in relation to appeals against the rateability of ATM machines sited within superstores. These are a series of lead appeals for thousands of appeals across the country involving Tesco, Sainsbury’s, and Co-op amongst others. Key issues of how to define the hereditament (applying Woolway v Mazars), and paramountcy of occupation. 4 day hearing. Appeals dismissed.