INHERITANCE TAX –Exempt transfer and relief- Agricultural property relief- farmhouse whether ‘character appropriate’ to 16.29 acres of agricultural land with adjacent agricultural buildings – Yes – farmed by deceased up to the date of his death – Inheritance Tax Act 1984 section 115 (2) relief granted
Golding v HMRC
Anne Green v HMRC
INHERITANCE TAX – whether appeal automatically struck out – whether Appellant should be permitted to give oral evidence – Appellant’s lifetime transfers to a settlement – furnished holiday letting business – whether relevant business property – whether business consisted mainly of the making and/or holding of investments – yes – appeal dismissed
EE Ltd & Hutchinson 3G UK Ltd v Meyrick
ELECTRONIC COMMUNICATIONS CODE – code rights – application to confer code rights on operator in respect of existing mast site – whether site owner intends to redevelop land and would be prevented from doing so if rights conferred – site owner proposing to remove existing monopole mast and construct own taller lattice mast for establishment of fixed wireless access broadband service over landed estate and to be made available to mobile network operators – business plan – held no firm, settled and unconditional intention to redevelop – paragraph 25 (1) of Schedule 3A to the Communications Act 2003
Evolution (Shinfield) LLP v British Telecommunications Plc
ELECTRONIC COMMUNICATIONS CODE – REMOVAL OF APPARATUS – whether neighbouring landowner has right to require removal of electronic communications apparatus from route of proposed new access – paras 38, 40, Sch.3.A, Communications Act 2003 – reference dismissed
CTIL v Richard Gregory Keast
ELECTRONIC COMMUNICATIONS CODE – OFCOM Direction – conduits – infrastructure – jurisdiction of the Upper Tribunal – notices under paragraph 20 of the Code – Code rights – electronic communications apparatus – fixtures and land
CTIL v Compton Beauchamp Estates Ltd
ELECTRONIC COMMUNICATIONS CODE – JURISDICTION – mast site subject to operator’s tenancy at will following expiry of lease – tenancy at will terminated – whether site owner in occupation – whether Tribunal having jurisdiction to impose new Code agreement on site owner and third party claimant if site owner not in occupation – reference dismissed
The County of Herefordshire District Council v Mrs Jean Bayliss
AGRICULTURAL HOLDINGS ACT 1986 – Notice to Quit – Section 26 (1) – Consent to operation
William Graham Carr v the Trustees of the JPMH Evelyn 1997 Settlement
AGRICULTURAL HOLDINGS ACT 1986 – Succession & Consent to Operation of a Notice to Quit – Suitability of applicant
James William Hook & Fiona Anne Hook v Anne Hawkins
LANDLORD AND TENANT – Rent (Agriculture) Act 1976 – respondent’s husband employed in agriculture by appellants’ predecessors in title – husband becoming protected occupier of a dwelling – husband leaving employment and the dwelling – respondent remaining in dwelling – respondent then granted tenancy of other accommodation by landowners – status of respondent in original dwelling and (in consequence) her status in subsequent accommodation – Housing Act 1988 section 34.
EE Ltd & Hutchinson 3G Ltd v LB Islington
ELECTRONIC COMMUNICATIONS CODE – CONSIDERATION – COMPENSATION – Inner London residential rooftop site – 10-year Code agreement proposed – consideration to be assessed on “no network” basis – no market for non-Code uses – whether consideration nominal – relationship between consideration and compensation – whether compensation can be determined only at time Code agreement imposed – whether compensation payable for diminution in value of site by imposition of Code agreement – effect of Tribunal order – whether execution of agreement by parties required – paras 24, 25, Sched 3A, Communications Act 2003