Basingstoke & Deane BC v Secretary of State for Communities and Local Government

McCall & Keenan (PRs of McClean) v Commissioners of HMRC

Inheritance Tax Act 1984, ss.103(3) & 105(1) & (3) – Business Property Relief – Lettings for agistment – Whether a business – By whom owned – Whether consisting of making or holding of investments
On appeal from SpC [2008] UKSPC 00678

Van Dal Footwear Ltd v Ryman Ltd

Landlord and Tenant Act 1927, s.18(1) – Valuation of landlord’s interest on termination of business lease – Factors to be taken into account

Thompson v Bee and anor

Right of way – Extent of title – Whether limited to user as at date of gift – Excessive user resulting from residential development

Rowlands v Hodson

Partnership Act 1890 – Effect of release of profit share – Solicitors Practice Rules 1990 – Effect on removal of obligation to supervise on the nature of the relationship between partners

Pease v McMillan

Single Payment Scheme – Council Regulation 1782/2003 – Commission Regulation 795/2004, art.17 – Private contract clause – Whether contract clause included historic element of SPS entitlements

Patel v Keles

Landlord and Tenant Act 1954, s.30(1)(g) – Property required for landlord’s own business – Degree of intention required – Ability of court to conclude lack of intention if sale likely