Prescriptive right of way – Nature and extent of right – Acts of interference with right
Bramwell and ors v Robinson
Thorne v HM Revenue & Customs
Sideways loss relief – Whether two businesses were to be treated as a single farming enterprise – Definitions of ‘farming’ and ‘market gardening
Commissioners for H.M. Revenue & Customs v Frank A Smart & Son Ltd
Value Added Tax – Right to deduct input tax on purchase of SPS entitlements – VAT Directive (Council Directive 2006/112) – Value Added Tax Act 1994, s.24 – “Direct and immediate link” between inputs and future taxable supplies
Jordan v Hughes
Agricultural Holdings Act 1986, Part IV – Succession on death – S.39(8): suitability – Farming ability, mental condition and financial resources of applicant
Scambler & Scambler v Commissioner for Her Majesty’s Revenue & Customs
Income Tax Act 2007, ss.67 & 68 – Sideways loss relief – ‘Reasonable expectation of profits’ test: s.68(3) – Onus of proof of reasonableness of expectation of no profit – Evidence to be provided by taxpayer
Ashcroft v Commissioners for Her Majesty’s Revenue & Customs
Income Tax Act 2007 – Responsibility for accuracy of self-assessment – Validity of issue of closure notice and amendment and discovery assessments – ibid., ss.67 & 68 – Sideways loss relief – ‘Reasonable expectation of profits’ test: s.68(3) – Onus of proof on taxpayer of reasonableness of expectation of no profit
Allen v Commissioners for H.M. Revenue & Customs
Capital Gains Tax – Business Asset Taper Relief – Conacre – Definitions of ‘farming’, ‘occupation’ and ‘husbandry’ – Legal nature of conacre – Need to consider each case on its own facts
Re University of Chester
Law of Property Act 1925, s.84 – Restrictive covenants – Whether covenants had become obsolete due to changes of character (ground (a)) – Whether existence of covenants impeded reasonable use of land (ground (aa)) – Whether money would be adequate compensation for modification
Re Lynch
Law of Property Act 1925, s.84 – Restrictive covenants – Whether covenant obsolete (ground (a)) – Whether covenant impeded reasonable use of land (ground (aa)) – Whether covenant secured practical benefits of substantial value or advantage – Whether money an adequate compensation
Re Hussain
Law of Property Act 1925, s.84 – Restrictive covenants – Building scheme – Whether existence of covenants impeded reasonable use of land (ground (aa)) – Whether discharge or modification of covenant would injure person entitled to benefit (ground (c))