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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.
Morgan & Anor v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust) [2024] UKFTT 565 (TC) (24 June 2024)
The tribunal held that a constructive trust gave the company the beneficial interest in Plot 3 when works began, but HMRC could not discover the 2015-16 insufficiency in time.
Morgan & Anor v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust) [2024] UKFTT 565 (TC) (24 June 2024)
The tribunal held that a constructive trust gave the company a beneficial interest in Plot 3 when works began, but HMRC lacked sufficient information for a discovery assessment.
The Privy Council dismissed an appeal over three Antigua land-sale contracts, holding the buyer had not proved payment and could not rely on proprietary estoppel.
The Privy Council upheld proprietary estoppel over family land, but varied the remedy so the purchase price is assessed when the option is exercised.
The Privy Council held that boundary descriptions in a 1909 deed included the disputed land, so the respondents had paper title and the bank's appeal failed.
The Privy Council dismissed an appeal over conflicting Bahamian land titles, holding Arawak had the better documentary title and rejecting proprietary estoppel.
P & J McCann (Toomebridge) Ltd v Revenue & Customs [2013] UKFTT 204 (TC) (28 March 2013)
The Tribunal dismissed a CGT appeal, holding that the asset sold in 1998 was the right under the 1998 sand-extraction licence, not a pre-1982 proprietary interest.
Hanson v Revenue & Customs [2012] UKFTT 95 (TC) (31 January 2012)
The tribunal held a farmhouse could qualify as agricultural property under section 115(2) IHTA on common occupation alone, and rejected equitable ownership claims.
Hanson v Revenue & Customs [2012] UKFTT 95 (TC) (31 January 2012)
The tribunal held that a farmhouse occupied with agricultural land can qualify as agricultural property under section 115(2) IHTA without common ownership.
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