Option
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PP 2001/38
Q Under the terms of their leases, a number of our tenants have to give us first refusal at their selling price before they can assign their interests.
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PP 2000/51
The CGT issue considered by the House of Lords in Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd [2000] 34 EG 84 arose from an option to buy a property…