7 Nov 2005
FALOON V THE COMMISSIONER OF INLAND REVENUE HC TAU CIV 2005-470-508
- Citation
- openlaw-6af5829d_c409_4e9e_aa14_08c9dd952b22.pdf
- Court
- High Court
The Statement of Claim was struck out because the plaintiff lacked legal status to bring the claim—he was neither donor nor donee, the donor company was in liquidation and any relevant rights vested in the Official Assignee under s42 Insolvency Act 1967—and therefore had no standing; alternatively the proceeding amounted to an abuse of process. Although the valuation regime in s68A might apply to an easement in gross, that potential legal point cannot save a claim brought by a party without the requisite statutory status.