Upper Tribunal (Tax and Chancery Chamber)
-
Viscount Hood (executor of Lady Diana Hood) v Commissioners of HM Revenue and Customs
Inheritance tax – Lifetime transfer – Reservation of benefit – Deceased granting reversionary sub-lease to sons out of head-lease interest by way of gift – Sub-lease providing for same covenants…
-
C Jenkin & Son Ltd v Commissioners of HM Revenue and Customs
Value added tax, Caravan site
-
C Jenkin & Son Ltd v Commissioners of HM Revenue and Customs
Value added tax – Zero rating – Caravan site – Appellant supplying residential caravans under leasing agreements to persons for use as homes on sites under separate pitch agreements between…
-
Blue Chip Hotels Ltd v Commissioners of HM Revenue and Customs
Value added tax Immovable property
-
Blue Chip Hotels Ltd v Commissioners of HM Revenue and Customs
Value added tax – Supply – Exemption – Leasing or letting of immovable property – Appellant hotel owner offering room licensed for civil wedding ceremonies – Respondent commissioners assessing hire…
-
Law and another v Haider
Right of pre-emption Restriction
-
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…
-
Port of London Authority v Mendoza
Adverse possession – Riverbed – Houseboat – Intention to possess – Appellant having paper title to riverbed – Respondent claiming title to area of riverbed by adverse possession – Whether…
-
Commissioners for HM Revenue and Customs v Zombory-Moldovan (t/a Craft Carnival)
VAT – Exempt supply – Value Added Tax Act 1994 – Respondent organising craft fairs – Respondent entering into licence agreement with stallholders for use of stall or pitch at…
-
Roberts and others v Lawton and others
Rentcharges Validity
-
Roberts and others v Lawton and others
Lease – Rentcharge – Mortgage by demise – Appellants holding long rentcharge leases of respondents’ properties granted by third party company pursuant to section 121(4) of the Law of Property…