Summary The amounts transferred to the appellants from a personal settlement had been received "indirectly" from the trustees of a family settlement for the purposes of the Taxation of Chargeable Gains Act 1992 s.97(5)(a). Facts The appellants (H), a married couple, appealed against their capital gains tax assessments for the...

Summary A tenant was entitled to seek damages for the landlords' failure to carry out their repair and maintenance obligations despite the existence of a clause that limited the landlords' liability where the tenant failed to inform them of the need for repairs, as the landlords had waived the benefit...

Summary Adverse possession claims to land comprising a riverbed and foreshores, asserted against the purchaser of paper title to an ancient lordship, were determined as a preliminary issue, with longstanding estate owners and the Crown being treated as squatters for the purpose of the hearing. Evidence of commercial dredging supported...

Summary A liquidator was liable under an undertaking he had given to pay the costs on the standard basis occasioned to a company through the grant of a freezing order against it, which was subsequently discharged. Facts The applicant company (F) applied for its costs on an indemnity basis, against...

Summary In the light of the special features of the instant case, despite being identified as the "winner" the claimant would be entitled to only 75 per cent of its costs. Facts The court had to determine the costs of an action in which the application of the claimant company (T)...

Summary The defendant was granted summary judgment on the claimant's application for an injunction that would require the demolition of a number of houses in a residential development and would leave the other houses land-locked. However, it could not be said that the other claims for injunctive relief had no...

Summary The wording of a phrase in a rent review clause meant that the open market rental value to be determined on a rent review was the rental value of the demised premises disregarding the effect on the rent of there being a building on it. Facts The appellant landlord ...

Summary A leasehold valuation tribunal had been wrong to allow amounts claimed for building works to be certified by a landlord, even if the year of certification was different from the year in which they were claimed, and, consequently, service charges payable by a tenant had been incorrectly stated in...

Summary A single fee for the expenses of management of a discretionary trust that related partly to income and partly to capital could be attributed partly to each for the purposes of the Income and Corporation Taxes Act 1988 s.686(2AA). Facts The appellant trustees of a United Kingdom resident discretionary...