Summary In the circumstances money paid to a company with the intention that the company would issue shares in return was to be treated as a contribution to capital and not as a loan to which the "value received" provisions in the Taxation of Chargeable Gains Act 1992 Sch.5B para.13...

Summary Where the claimant's assertion that he retained a beneficial interest in property was a fairly fantastic one, and unsupported by evidence or the actions of any of the parties involved, the judge had been entitled summarily to dismiss a claim for declaratory relief in those terms. Facts The appellant ...

Summary Brickshale and fireclay, in the wider sense of any brick making clay which had economic potential, were not within the expression "other... minerals" in an exception and reservation of minerals in a 1921 conveyance. Facts The appellants (C) appealed against a decision that brickshale and what was described as fireclay...

Summary The right of all parties to a fair trial meant that it was appropriate to restrain the defendants from threatening any disciplinary proceedings against a United States lawyer which might inhibit or prevent him from being willing to give evidence in English proceedings in which they were involved. Facts...

Summary Although the occupiers of shared accommodation where the landlord was resident could not have, as their written agreement purported, an assured shorthold tenancy, the agreement nevertheless created a contract, and they were thus residential occupiers entitled to the protection of the Protection from Eviction Act 1977. Facts The appellant Crown...

Summary The first determination by a surveyor of the cost to a nominee purchaser to purchase the freehold of a block of flats under a collective enfranchisement was final and it was not open to the nominee purchaser to seek further contributions from certain leaseholders towards the purchase price. Facts...

Summary A statutory declaration by a tenant in the form set out in the Regulatory Reform (Business Tenancies) (England and Wales) Order 2003 Sch.2 para.8 was found to be effective in relation to business leases falling within sch.2 para.3 of the Order because, on the facts, its form was "in the...

Summary The meaning given to "adverse possession" in JA Pye (Oxford) Ltd v Graham (2002) UKHL 30, (2003) 1 AC 419 was of general application to actions for the recovery of land, including land that was mortgaged, such that the failure of a mortgagee bank to enforce its right to possession of a property occupied...

Summary A supplemental deed limiting the liability of an assignee of an underlease to partnership assets related only to the assets against which recourse could be had by the tenant in the event of default and did not operate to alter the terms of the relationship between the tenant and...