Cardtronics Europe Ltd and other companies v Sykes and others (Valuation Officers); Sykes and others (Valuation Officers) v Tesco Stores Ltd and another company

Land – Rates. In considering an appeal by several supermarkets over the ratable valuation of the floor space on which ATM's stood, the Court of Appeal, Civil Division, Upper Tribunal (Lands Tribunal) had not erred in its approach to the identification of a hereditament but had erred in its approach to the rateable occupation of the ATM sites.