Summary In the circumstances, s.20B Landlord and Tenant Act 1985 did not prevent a landlord from charging expenditure by way of service charges in certain accounting periods, notwithstanding that such expenditure was incurred 18 months prior to the supply of final accounts and certificates for those accounting periods. Facts Claimants' appeal...

Summary The claimant company, who had set up trusts in anticipation of insolvency proceedings to safeguard customers' and suppliers' monies, remained the beneficial owners of the fund to the extent to which it had not effectively, by its declaration of trust, created benefical interests in the fund in favour of...

Summary In an application for security for costs, the relevant ground on which the applicant relied under the CPR r.25.1.3 should always be identified and the relevant evidence should be clearly aimed at that ground. Factors had to be shown which justified the grant of security. Facts The defendants (K)...

Summary The defendant's appeal from a master's order releasing the claimant from certain sanctions was dismissed as the master had reviewed the factors in CPR 3.9 and reached a decision that he was entitled to reach. Facts Appeal by the defendant ('the registrar') from a master's order of 27 February 2003 releasing the...

Summary The claimant was entitled to acquire the freehold of two mews houses which together constituted a house reasonably so called and which were not divided vertically within s.2(1)(b) Leasehold Reform Act 1967. Facts Appeal by the freeholder ('HDW') from the judgment of HHJ Hallgarten granting a long leaseholder ('C')...

Summary Daughter-in-law had an equity in her deceased mother-in-law's flat under the doctrine of proprietary estoppel because she and her husband had funded a right to buy purchase on the understanding that they would be left the flat on the death of the surviving parent. Facts The claimant ('P') claimed...

Summary Company in administration; leave to enforce security Facts Held The mortgagee was given leave to enforce its security under S11(3) of the Insolvency Act 1986, albeit that the security had been granted over the only asset of the company in administration and therefore made the continuation of the administration pointless. ...

Summary Promise of payment by employer to pay subcontractor;Whether a guarantee within meaning of s4 Statute of Frauds;Whether employer estopped from relying on requirement of writing.

Summary A "flip-flop" scheme for reducing capital gains tax carried out by different sellers of shares in the same company fell foul of s.77 Taxation of Chargeable Gains Act 1992. Facts Five appeals by Inspectors of Taxes from a decision of the Special Commissioners dated 23 May 2002 allowing appeals by the respondent...