Howzat – you’re out HMRC!
Is a professional cricket ground a business? Or is it merely land with income streams attached? The First-tier Tribunal’s (FTT’s) answer to those questions in a guideline case relieved the former owner of one such facility from a crushing Capital Gains Tax (CGT) bill. The ground, which hosted test matches and other major cricketing events,…
Sub-lease warnings!
Entering into property transactions without expert legal advice is always a hostage to fortune. A restaurateur found that out after he was dishonestly induced to enter into an clandestine sub-lease of commercial premises by a...
Automatic signature – binding on email exchange.
Email Footer Counts as Signature, High Court Rules In a recent property case that will have a bearing on all contractual matters, the High Court ruled that a footer automatically appended to an email amounted...
Howzat – you’re out HMRC!
Is a professional cricket ground a business? Or is it merely land with income streams attached? The First-tier Tribunal’s (FTT’s) answer to those questions in a guideline case relieved the former owner of one such...
Ignore covenants at your financial peril.
In the court of appeal case of The Alexander Devine Children's Cancer Trust v Millgate Developments Ltd. and Another [2018] EWCA Civ 2679, disregard for legal obligations in property development is unwise, as this case shows....
Can you hear me?
Defamatory statements posted on the Internet are viewed worldwide, raising the question of exactly where the reputational harm they cause has arisen. The High Court tackled that very modern issue in a libel case brought...
HMRC – own goal in service of notices.
The balance of power between HM Revenue and Customs (HMRC) and taxpayers may appear to be all one way. However, as a Court of Appeal decision showed, expert legal advice can be highly effective in...
Super sharp spotters.
Sham legal documents are created for all sorts of nefarious purposes, but judges are well practised at uncovering them. In a case on point, a sham lease created with the intention of evading business rates...
Estate Agents terms of business – Supreme Court update.
When deciding whether an enforceable contract has come into existence, the first question to be answered is whether the parties intended to be bound. The Supreme Court made that point in upholding an estate agent’s...
Telecoms wayleave obligation.
Due to the great public interest in an effective national telecommunications network, mobile phone operators can require landowners to provide plots for their equipment. However, as with any intrusive rights that can be imposed on...