The Finance Act 2021 The Finance Act 2019 temporarily increases the Annual Investment Allowance (AIA) from £200,000.00 to £1,000,000.00 for two years beginning 1 January 2019.[1] The Finance Act 2021 amends the 2019 Act to extend the…
The Court of Appeal (CoA) was asked various questions, although the primary one was whether the Secretary of State adequately considered the risk of a World Heritage Site being delisted.
The High Court (HC) was faced with a case where the purchase price was due when the development of the houses was finished.
Background:
Mrs. Burns was, originally, the freehold owner of the property
The High Court was concerned with the question of the correct construction of a clause for additional payment in a sale and purchase agreement.
Background:
Harworth entered into an agreement with
The High Court was faced with the highly controversial question as to whether cryptoassets can be regarded as property in the UK.
Background:
Mr. D’Aloia alleges that he was victim of a fraud. He
The First-tier Tribunal (FTT) upheld an appeal that a property was a mixture of residential and non-residential property for the purposes of Stamp Duty Land Tax (SDLT).
Background:
Mr. Brzezicki
The High Court heard a case on beneficial ownership of a property which was subject to a confiscation order under the Proceeds of Crime Act (PCA) 2002.
Background:
Mesut Baybasin is the registered
The Court of Appeal (CoA) ruled that the Upper Tribunal (UT) had erred in fettering the discretion afforded by Private Sector Housing Enforcement Policy.
Background:
Mr. Kazi owned a portfolio of
The Court of Appeal (CoA) heard a dispute over possession of a property owned by a company which was under administration despite the property being mortgaged.
Background:
The appellant and his
The High Court was faced with a question regarding a potential injunction to restrain sale based on an oral option to purchase.
Background:
Mr. Roger Matthews is a second cousin of Mr. Frank