INCOME TAX – Capital Allowances – facility for drying, conditioning and storage of grain – whether a “silo provided for temporary storage” (CAA s23 List C) – whether “plant or machinery” (CAA s11(4)(a))
May v The Commissioners for Her Majesty’s Revenue & Customs
The Commissioners for her Majesty’s Revenue and Customs v The PRs of the Estate of Maureen Vigne (deceased)
INHERITANCE TAX – business property relief – s.105 Inheritance Tax Act 1984 – livery business – whether wholly or mainly consisting of the making or holding of investments – whether FTT applied an incorrect test – whether FTT’s conclusion disclosed an error of law – appeal dismissed
Cornerstone Telecommunications Infrastructure Ltd v The University of London
ELECTRONIC COMMUNICATIONS CODE – CODE RIGHTS – access to buildings – whether Code rights include rights of access to assess the suitability of a building for the installation of electronic communications apparatus – whether interim rights to be granted – paragraphs 3, 20, 21 and 26, Electronic Communication Code – Schedule 3A, Communications Act 2003
Lloyds TSB (Personal Representatives of Antrobus) v Inland Revenue Commissioner
IHT – Agricultural Property Relief – Freehold house which was owned and occupied by the deceased – agreed that it was a farmhouse – whether it was of a character appropriate to the property – yes – IHTA 1984 s.115 (2)
John Michael Gee v John Richard Gee & Robert Gee
Proprietary Estoppel – claim by Son – Shares in farming company and interest in farm property – Detrimental reliance on Father’s assurances
Martyn Williams v Exors of the Estate of Derfyl Llewellyn Hawkes deceased
Animals Act 1971 – Escaped Charolais steer – Collision with motor car – Animal owner’s strict liability to land, property and people
King & others v Environment Agency
Land in flood plain – European Convention on Human Rights – Article 1 Protection of Property – Article 14 Unlawful discrimination
Stephen Smyth-Tyrrell & Beaujolois Smyth-Tyrrell v William Bowden
Landlord & Tenant – Claim for Agricultural Holdings Act 1986 tenancy – Claim for entitlement to new Landlord & Tenant Act 1954 lease – Claim for promissory form of Proprietary Estoppel
Lucy Habberfield v Jane Habberfield
Proprietary Estoppel – Claim by daughter of dairy farmer – Detrimental reliance on late father’s assurances
Stody Estate Ltd v Secretary of State for Environment, Food & Rural Affairs
Single Payment Scheme – Payment Penalty as a result of employee actions – was employee action directly attributable to farmer