Fair rent determination: Ensure that you provide good comparables
The Upper Tribunal (UT) heard an appeal against a First-tier Tribunal (FTT) decision regarding fair rent determination under the provisions ...
Re-use of a company’s name and the non-dormancy requirement
The High Court was faced with a case regarding the re-use of a company name and whether the relevant company ...
An equitable tenant could constitute a qualifying tenant
The Upper Tribunal (UT) was faced with the question of whether a tenant under a long equitable lease could be ...
Asset demerger and reduction of capital – ensure that you comply with statutory requirements
The High Court was faced with the question of whether a scheme and the associated reduction of capital were compliant ...
The importance of conducting an impact assessment in relation to heritage sites
The Court of Appeal (CoA) was asked various questions, although the primary one was whether the Secretary of State adequately ...
Breach of confidence and a director’s liability
The Court of Appeal (CoA) was faced with the question as to whether a director can be personally liable for ...
Deed of Priorities: If there is no surplus, then you are not entitled to any money
The High Court (HC) was faced with a case where the purchase price was due when the development of the ...
Stick to the constitution, or an election to a charity commission might be invalidated
The High Court (HC) was requested to decide on the legality of an election for the Executive Committee (EC) of ...
Zone of influence: You can reduce the price and request an additional payment following the Coal Authority’s approval
The High Court was concerned with the question of the correct construction of a clause for additional payment in a ...
Ensure that your anti-money laundering controls are adequate to avoid heavy fines
The Financial Conduct Authority (FCA) fined Starling Bank Ltd £28.9m for significant failures in financial crime controls and inadequate anti-money ...
Cryptoassets are property
The High Court was faced with the highly controversial question as to whether cryptoassets can be regarded as property in ...
Choose your experts well
The High Court ruled on the balancing payment due on the termination of a joint venture. Background: The parties are ...
Consideration of residential vs non-residential property for Stamp Duty Land Tax purposes
The First-tier Tribunal (FTT) upheld an appeal that a property was a mixture of residential and non-residential property for the ...
Double taxation jeopardy: Did you loosen your ties to the UK sufficiently?
The Upper Tribunal (UT) heard an appeal regarding the residence status of a taxpayer and whether the person was non-resident ...
Confiscation orders and beneficial ownership – yes, they can be subject to estoppel
The High Court heard a case on beneficial ownership of a property which was subject to a confiscation order under ...
Arrangements to reduce structural complexity are a tax mitigation and can lead to Stamp Duty Land Tax group relief
The First-tier Tribunal (FTT) ruled that arrangements involving the removal of properties from one company to distribute an interest in ...
Beware of disrespecting improvement notices and mitigating factors
The Court of Appeal (CoA) ruled that the Upper Tribunal (UT) had erred in fettering the discretion afforded by Private ...
Request professional advice before entering into a “tax-saving scheme”
The First-tier Tax Tribunal (FTT) ruled that a company was careless in implementing an employee benefit trust scheme. Background: Janet ...
Even if you have no legal right to occupy a property, you still have the right to be forced to leave in accordance with the law
The Court of Appeal (CoA) heard a dispute over possession of a property owned by a company which was under ...
HMRC must give cross-undertaking when appraising damages in winding-up petitions
The Court of Appeal (CoA) confirmed a High Court decision which might result in HMRC being liable for damage to ...
Are you really a member of the company?
The Court of Appeal (CoA) clarified that even if a stock transfer was forged, the company’s register of members is ...
Injunctions can be used to restrain property sales
The High Court was faced with a question regarding a potential injunction to restrain sale based on an oral option ...
Are you really a member of the company?
The Court of Appeal (CoA) clarified that even if a stock transfer was forged, the company’s register of members is ...
Mortgage accounts cannot always be remedied in court
The High Court dismissed a claim for a mortgage account as there was no genuine dispute underlying the request. Background: ...
Safety first! An ounce of prevention precludes a slew of litigation.
The Court of Appeal (CoA) reviewed a criminal conviction and the correlated fines in a health and safety breach case ...
Ambiguous signs can result in a right of way being created
The issue in this appeal is whether the owner of a house on a private road has acquired a right ...
A venture can result in a partnership by conduct
The Court of Appeal (CoA) upheld the High Court judgement that profit-sharing is not a prerequisite for a partnership. The ...
Paddocks are not part of the grounds of the dwelling
The Upper Tribunal (UT) confirmed that a paddock acquired as part of the purchase of a dwelling did not constitute ...
Profit-sharing agreements: Be aware of their terms!
The Court of Appeal (CoA) was asked to consider whether the High Court was wrong to have concluded that a ...
Transfer of property without knowledge
This case focuses on allegations of undue influence in signing a declaration of trust, forgery in buying a property, and ...
Sell-side deal fees are not deductible
The Supreme Court upheld the Court of Appeal’s (CoA) decision clarifying that fees incurred after the decision to sell a ...
Is a floating caravan still a mobile home?
The Court of Appeal (CoA) was faced with the question as to whether a caravan stationed on a pontoon structure ...
Can you patent an AI invention?
The Court of Appeal (CoA) overturned the first instance decision and held that an AI invention cannot be patented as ...
Collateral warranties are not construction contracts.
The Supreme Court has handed down an important decision which effectively restated that Section 104(1) of the Housing Grants, Construction ...
Ensure the appointed representative agreement’s terms are clear to avoid liability.
The Court of Appeal (CoA) was faced with a case dealing with the liability of a principal for the acts ...
Can you use proprietary estoppel to enforce an oral agreement?
The High Court confirmed that proprietary estoppel is not available to enforce the terms of an ineffective oral agreement. Background: ...