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The Privy Council upheld Mrs Turnquest’s documentary title to the Mangrove Cay land and rejected Water and Sewerage Corporation’s adverse possession claim.
The Privy Council held there was no binding agreement for a lease of Crown land in Paradise Island because the deal remained subject to ministerial execution.
The Privy Council held that section 16(1) of Trinidad and Tobago’s Deeds Act gives priority by registration date to all registrable deeds, including a voluntary assent.
The Privy Council restored the trial judge’s finding that Vashti had been promised the Land on the Hill, rejected a new estoppel case, and set aside demolition of the New House.
Home London Ltd v London Borough of Barnet (Re Standards and Licensing) [2025] UKFTT 1430 (GRC) (27 November 2025)
The tribunal held Home London Ltd was a letting agent, treated holding deposits as fees requiring publication, and reduced two £5,000 penalties to £2,500 each.
Executor of the Estate of Paul Goudman-Peachey v Revenue and Customs (STAMP DUTY LAND TAX) [2025] UKFTT 1402 (TC) (24 November 2025)
The First-tier Tribunal held that Woodmancote Place was a mixed-use SDLT purchase because significant land was used for deer, sheep, farming and an easement, so Table B rates applied.
Places for People Homes Ltd v Revenue and Customs (VALUE ADDED TAX - residential blocks of flats - VAT treatment of service charges - management trustee company party to tripartite lease - whether supplies my management trustee is an exempt supply of land - Sch 9, Group 1, VAT Act 1994) [2025] UKFTT 1417 (TC) (24 November 2025)
The Tribunal held that maintenance trust companies’ supplies under tripartite residential leases were taxable, not exempt land supplies, and that staff costs were not VAT disbursements.
Places for People Homes Ltd v Revenue and Customs (VALUE ADDED TAX - residential blocks of flats - VAT treatment of service charges - management trustee company party to tripartite lease - whether supplies my management trustee is an exempt supply of land - Sch 9, Group 1, VAT Act 1994) [2025] UKFTT 1417 (TC) (24 November 2025)
Interim VAT decision on residential service charges: the Tribunal held MTC supplies were taxable, not exempt land supplies, and rejected the disbursement argument.
Sandhu v South Oxfordshire District Council (Re Community Right to Bid) [2025] UKFTT 1306 (GRC) (05 November 2025)
The Tribunal dismissed Satwinder Sandhu’s appeal and upheld South Oxfordshire District Council’s listing of the White Lion as an Asset of Community Value.
Firmin v London Borough of Enfield [2025] UKFTT 1139 (GRC) (29 September 2025)
The First-tier Tribunal dismissed an appeal against a £500 financial penalty for failing to publish a valid client money protection certificate.
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