(1) Cardtronics Europe Ltd (2) Tesco Stores Ltd & Tesco Personal Finance Plc (3) Sainsbury's Supermarkets Ltd & Sainsbury's Bank Plc (4) Co-Operative Group v Chris Sykes (Valuation Officer) & Ors (Valuation Officers): Chris Sykes & Ors v Tesco Stores Ltd

Acted for the VOA in a series of appeals about automated teller machines (ATMs) installed inside and outside supermarkets. The Court of Appeal held that they were not separate hereditaments in the rateable occupation of the banks which operated them. The retailer had in the case of both internal and external ATM sites retained sufficient control of the site, in contractual, physical and functional terms, to be regarded as being in rateable occupation of it, so as to prevent a separate hereditament being formed. An appeal is to be heard by the Supreme Court in March 2020.