Top UK Court's ATM Ruling Likely To Stymie Taxman

Law360, London (May 22, 2020, 1:59 PM BST) -- A recent decision at Britain's Supreme Court that thwarted the tax authority's bid to hit stores with additional taxes if they have ATMs on site is likely to deter valuation officers from targeting other third-party equipment such as vending machines for more cash, experts predict.

Sainsbury's was one of the supermarket chains that did not want to be taxed separately for automatic cash machines at their stores. (AP) The court, led by Justice Robert Carnwath, unanimously dismissed an appeal by the Valuation Office Agency, an executive agency within HM Revenue and Customs, on Wednesday. The justices said that a lower court...

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