Summary The words "proceeds of...that property" in the Taxation of Chargeable Gains Act 1992 s.77(8) included all proceeds derived from the property, irrespective of the nature of the process used to extract value from the property for transfer to another, whether by sale or mortgage or otherwise. Facts The appellant ...

Summary The applicant (K) applied for permission to appeal against an order that a judgment against him be set aside only on the condition that he make payment of an earlier costs order in favour of the respondent company (R). K had prior notice that R would seek to persuade...

Summary A master had been wrong to determine an application to strike out where the pleadings raised the same issue that had previously been decided by a judge. The master should have recognised that the application was an abuse of process. Facts The appellants Anglo Petroleum Ltd and Sutton (S)...

Summary It was natural to draw an inference of permission to remain on land, where a person was in possession pending negotiations for the grant of an interest in that land. In the instant case, there was an implied licence that the respondent company was being permitted to remain on...

Summary Where a sum claimed in respect of roll over relief was clearly wrong it necessarily followed that the accountants concerned had not applied the proper degree of care to the computation of it. Facts The appellant (M) appealed by way of case stated against the decision of the General...

Summary A substantial diminution in the amount of natural light reaching an office building was an interference with rights to light constituting a nuisance even though all the rooms of the property were habitually lit by artificial light whenever they were used. Facts The claimant freeholder (M) and leaseholders (L)...

Summary Where the defendant was the accidental owner of a small piece of land that it never intended to acquire from the claimant and that was of no use to it except as a means of extracting a ransom payment from the claimant, rectification of the transfer and of the...

Summary The words "the landlord intends" in the Landlord and Tenant Act 1954 s.30(1)(f) meant that a landlord could only establish opposition to the grant of a new business tenancy on that ground if he had made a fixed and settled decision to proceed with the construction work described in...

Summary The Covent Garden Market Act 1961 s.18(1)(f) did not confer on the Secretary of State for Environment Food and Rural Affairs a power to grant consent to the Covent Garden Market Authority to grant leases to sell meat or fish, or meat or fish products, at the horticultural market...