The UK Supreme Court 20 May 2020, [2020] UKSC 21 (Cardtronics UK Ltd & Ors v Sykes & Ors)

LORD CARNWATH: ( with whom Lord Reed, Lord Kerr, Lady Black and Lord Kitchin agree) The common subject matter of these appeals is the treatment for rating purposes of ATMs (or “automated teller machines”) situated in supermarkets or shops. That turns on two main issues: first, were the sites of the ATMs properly identified as separate hereditaments from the stores or shops?