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The Supreme Court has upheld the Court of Appeal’s decision that the sites of ATMs both inside and outside of shops should not be separately assessed for business rates.
This case concerned the treatment for rating purposes of ATMs in supermarkets or shops owned by retailers. In each of the appeals, the ATMs were installed and operated under contractual arrangements with related banking companies. They fell into four categories:
The valuation officers listed the sites of the ATMs as separate hereditaments in the rateable occupation of the banks (meaning they were separately assessed for business rates).
The new regime introduced by the Act will take shape over the next 18 months, but those who design, build or manage high rise buildings are being urged to get ready for the changes to be introduced through the act.
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On 14 February 2022, Secretary of State of the Department for Levelling Up, Housing and Communities, Michael Gove, announced proposals designed to pressure building developers and materials manufacturers to fund the remediation of unsafe properties.
Read more about our latest real estate update aimed at in-house lawyers practising in the property and real estate sector.
A tenant in Scotland had validly exercised a break option even though it failed to pay VAT on the break premium.
The content on this page is provided for the purposes of general interest and information. It contains only brief summaries of aspects of the subject matter and does not provide comprehensive statements of the law. It does not constitute legal advice and does not provide a substitute for it.
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