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Schemes put in place with the intention of avoiding non-domestic rates liabilities on empty properties are liable to challenge, says the Supreme Court in an important test case
External facing supermarket cash machines are not to be separately assessed for business rates, the Court of Appeal has ruled today in Cardtronics Europe Ltd (and others) v Sykes and others  EWCA Civ 2472.
Supreme Court confirms that the refrigeration of food is a "trade process"