Case Law Flashcards
(3 cards)
Cartronics uk ltd v Sykes & others SC 2020
Relating to ATMs in shops and supermarkets.
Court agreed with upper tribunal to distinguish between a bank operating an ATM under a specific unit of valuation and a bank that can only access an ATM wherever it is located.
General control held to be the decisive factor in establishing who was in rateable occupation of a site where there is competing parties with right to possession.
ATMs within shops/supermarkets deleted from roll if single entry
Stirlingshire v Myles Binnie 1962
Potential use v actual use
2 shops in established use as office and store
Assessor valued as shopped therefore their potential use
Assessor unsuccessfully argued they had the physical characteristics of shops.
Outcome - properties must be valued on their actual use
Rootes Motor Scotland v Renfrewshire 1970
Premises treated as an unum quid entry
Premises separated by main road HOWEVER two sites were judged to be functionally connected
Operations in both parts were integral to the processes carried out.
Activities on both sides were interdependency, contributing to the same industrial function