Sunderland City Council v Stirling Investment Properties Ltd [2013] EWHC (Admin) 1413

Divisional Court

This was an appeal from the decision of the magistrates’ court that the presence of Bluetooth marketing equipment in an industrial hereditament constituted rateable occupation and so triggered a six month rating holiday. Guy acted for the ratepayer in the magistrates’ court and the Divisional Court. The Court upheld the decision of the magistrates.