Keyword

landlord-and-tenant

3 decisions turning on landlord-and-tenant.

Reshma Tachkani v Thornfield Hawley Management Company Limited

Property / Real Estate LawUpper Tribunal (Lands Chamber)5 Aug 2026[2026] UKUT 295 (LC)

Mrs Reshma Tachkani holds the long lease of flat 10 at Thornfield Green, Camberley, a development of 24 residential units divided between four blocks set in their own gardens and grounds. She holds two leases, described by the…

The Honourable Society of Middle Temple v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)10 Jun 2011[2011] UKFTT 390 (TC)Added 6 Aug 2026

The Honourable Society of Middle Temple, one of the Inns of Court, holds land and buildings at the Middle Temple in London under a Royal Charter dating from 1608. Most of the buildings are let, and the appeal concerned premises…

landlord-and-tenant fiscal neutrality tax-appeals option-to-tax supply of water

(1)Mark Buzzoni(Executor of the estate of Mrs Lia Kamhi, deceased)(2)The Legis Trust Limited(3)Vili Hayin (or Hayati) Kamhi(4)Cefi Kamhi v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)21 Apr 2011[2011] UKFTT 267 (TC)Added 6 Aug 2026

Mrs Lia Kamhi held a long lease ("the Headlease") of Flat 32 Parkside, Knightsbridge, granted by Parkside Knightsbridge Ltd on 5 June 1996 for a term of 100 years less one day from 25 March 1994, at a premium of £250,000. On 21…

landlord-and-tenant inheritance-tax service charges tax-appeals reservation of benefit