Stavros Neocleous & Kalliroy Neocleous v Christine Rees

Eynsham Cricket Club v HMRC

VAT – whether construction of cricket pavilion by cricket club zero-rated – whether cricket club a “charity” for VAT purposes – whether pavilion had intended use as a village hall or similarly in providing social or recreational facilities for a local community – whether EU law principles of equal treatment or fiscal neutrality apply

VATA 1994 Sch 8 Group 5 Item 2 and Note 6 – FA 2010 Sch 6

John Miller v Danial Subhani

RESTRICTIVE COVENANTS – DISCHARGE – proposed use of field as a farm strip for private aircraft in close proximity to Sandown Airport – planning permission for construction of agricultural barn – whether to be used to hangar applicant’s aircraft – possibility of future unspecified use of application land – relevance of GPDO – Law of Property Act 1925 section 84(1)(a), (aa), (b) and (c) – application refused

The Estate of Douglas Charles Thomas (deceased) v HMRC

TAX – INHERITANCE TAX  – agricultural land – valuation under s.190 Inheritance Act 1984 – whether best consideration achieved – residual valuation method – comparable method preferred – best consideration determined at £645,000

Martin Jackson & Patricia Jackson v Roselease Ltd

RESTRICTIVE COVENANTS – MODIFICATION – agricultural buildings – permitted development for conversion into two dwellings with garages – hope value – Law of Property Act 1925 section 84(1)(aa) and (c) – application allowed under ground (c) – no sum awarded under section 84(1)(i) or (ii)

Trail Riders Fellowship v Hampshire County Council

APPEAL AGAINST DECISION OF HIGH COURT IN [2018] EWHC 3390 (Admin) (click here) – Compliance by County Council with its duty under Section 122, Road Traffic Regulation Act 1984 AND whether County Council consultation with Hampshire Constabulary pursuant to paragraph 20 Schedule 9, Road Traffic Regulation Act 1984 was a ‘relevant consideration in a legal sense’

Trail Riders Fellowship v Hampshire County Council

USE OF GREEN LANES – Section 1, Road Traffic Regulation Act 1984 – Statutory challenge against Hampshire (Various Roads Warnford) (Prohibition of Driving) (Except for Access) Order 2018 – application to quash wholly or in part the Order under Part IV, Schedule 9 Road Traffic Regulation Act 1984

NOTE TO READER – SEE ALSO [2019] EWCA Civ 1275 (click here)