Succession – Agricultural Holdings Act 1986, Pt.IV – Principal source of livelihood test – Preliminary point: whether in the case of a widow the assessment of work relates to contribution to applicant’s livelihood alone or together with deceased’s
Klinkenberg v Klinkenberg & Klinkenberg
Antiques Within Ltd v H.M. Revenue and Customs
VAT – Separate services – Whether sales service offered to occupiers ancillary to the exempt supply of the occupation of land
Commissioners for H.M. Revenue & Customs v Pawson
Inheritance Tax Act 1984, Part V, Chapter I – Business property relief – Indicia of business – Business of making or holding investments – Holiday accommodation – Whether activity of operation was sufficient not to be considered ‘investment’.
On appeal from TC [2012] UKFTT 51
Commissioners for H.M. Revenue & Customs v Hanson
Agricultural property relief from Inheritance Tax – Farmhouse – Whether nexus between house and land is ownership and occupation or only occupation
Re. Tate & Tate
Restrictive covenant – Discharge or modification – Law of Property Act 1925, s.84 – Covenant not to use farm buildings other than for agricultural use or as a riding school and livery stable – Erection of residential property – Objection by neighbouring agricultural owner with development potential
J S Bloor (Wilmslow) Ltd v Homes and Communities Agency
Compulsory purchase – Agricultural land– Land Compensation Act 1961 –Cancellation assumption – Statutory disregards – Relevance of hope value
Winchester CC v Secretary of State for Communities and Local Government and ors
Town and Country Planning (Use Classes) Order 1987 – Change of use – Limitation of use otherwise than by condition – Whether stated use a limitation of a broader use or a use sui generis
Willis v Derwentside DC
Escape of stythe gas from disused coal mine – Rylands v Fletcher – Nuisance – Consequences of delay in applying remedy – Damages for disturbance – Loss of capital value for want of a certificate of completion
R (Trevone Objectors Group) v Cornwall Council and anor
Town and Country Planning – Environmental Impact Assessment – Area of Outstanding Natural Beauty – Meaning of ‘major development proposal’ – Application of precautionary principle – Size as a determining factor – Irrationality
Trail Riders Fellowship and ors v Powys County Council
ition of vehicular traffic on byways open to all traffic – ibid. s.122: considerations to be taken into account – Reference to effect of decision on related proceedings to which Council was a party