What constitutes "a place of business" ?

[Blackrod Bob]

It's been interesting watching the battle between VOA / the Tax Man and Supermarkets and the like about how VOA considers ATM's to be a separate business and liable to be taxed as such, link below...

https://www.localgovernmentlawyer.co...atm-facilities

Following the logic presented by the VOA I wonder if the ANPR camera's the plague the nation could be seen as a place of business ?

After all the camera's are {for the most part} independently located up a pole / not attached to an existing business the way ATM's are, so I can't see why they wouldn't be classed as a place of business, after all they generate revenue.

I'd appreciate your thoughts on this...

Bob.

[pawncob]

ANPRs aren't rateable.