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Rating: Law and Practice - The ATM Case

The UK Supreme Court has handed down a final decision on the rateability of ATM sites. After a 7 year dispute, it is finally settled, ATM sites at supermarkets and convenience stores are not separately rateable. What are the consequences in relation to rating law and practice? The devil’s in the detail. This is our third event that delves into the core issues with a rating advisor, solicitor and barrister to explore the ramifications of the decision and how it affects rating law and practice.

Start Date Venue Price  
22 June 2020 Virtual Seminar    

Note: All prices are to be paid in GBP and are subject to VAT at the prevailing rate

Event duration: Virtual Event, Afternoon Event (1 hour 15 mins CPD).
Registration from: 15.55. Event starts at: 16.00. Event finishes at: 17.15.

Please note bookings for this event will close 13.00 hours Thursday 18 June

Download and print your full course brochure here not available

The ATM case brings to an end 7 years of dispute between the VOA and operators of ATM machines. It will be of considerable importance to the law of rating. Cash machines in supermarkets and convenience stores are not separate hereditaments for rating purposes. This decision upholds the Court of Appeal decision. The judgement brings into focus many thousands of outstanding 2010 rating list appeals that were stayed pending the court’s decision. These will all now need to be resolved and amendments made to the 2017 rating lists also. The decision has implications for all those who have a stake in the rating system.

Speakers

Programme

The Key Areas of Dispute
The Decision
Consequences to Retailers and Operators of ATM Machines
Impact on the VOA and its Alleged Expansionist Approach to Rating Lists
Q&A Session: Discussion Amongst the Speakers and Audience  - The Wider Impact of the Decision