Upper Tribunal (Tax and Chancery Chamber)
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Akester v Commissioners of HM Revenue and Customs
VAT DIY housebuilders scheme
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Akester v Commissioners of HM Revenue and Customs
VAT – DIY housebuilders scheme – Planning conditions – Appellant appealing against decision of First-tier Tribunal upholding refusal of VAT refund for building works on log cabin in garden –…
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Cheerupmate2 Ltd v De Luca Calce
Landlord and tenant Forfeiture
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Cheerupmate2 Ltd v De Luca Calce
Landlord and tenant – Forfeiture – Long lease – Appellant landlord purporting to forfeit respondent’s underlease for arrears of ground rent — First-tier Tribunal concluding that no forfeiture had taken…
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Rashid v Rashid
Registered land Fraud
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Rashid v Rashid
Registered land – Fraud – Rectification – Adverse possession – Respondent being deprived of title to property by fraud – Respondent applying to alter register of title to restore his…
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Law and another v Haider
Right of pre-emption – Restriction – Appellants being granted right of pre-emption – Appellants applying for entry of restriction on register – Respondent registered proprietor objecting to restriction – First-tier…
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Welford and others v Graham and another
Easement Prescription
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Welford and others v Graham and another
Easement – Prescription – Right of way – Appellants seeking to register right of way with or without vehicles over yard belonging to respondents – Appellants relying on 20 years’…
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Viscount Hood (executor of Lady Diana Hood) v Commissioners of HM Revenue and Customs
Inheritance tax Lifetime transfer