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What constitutes "a place of business" ?

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  • What constitutes "a place of business" ?

    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.
    Tags: None

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