Fortyseven Park Street Ltd v Commissioners of HM Revenue and Customs
Value added tax – Supply – Land exemption – Leasing or letting of immovable property
Value added tax – Supply – Land exemption – Leasing or letting of immovable property
Town or village green
Trigger event
Rating
Non domestic rates
Practice and procedure – Strike out – Cause of action estoppel – Merger
Sale of land – Overage – Condition – Lease being transferred to appellant with overage covenant
Sale of land – Warranty – Rectification
Sale of land – Sale and leaseback – Proprietary estoppel
Landlord and tenant – Agriculture – Rent (Agriculture) Act 1976
Landlord and tenant – Service charge – Recoverability – Natural justice
Landlord and tenant – Service charge – Tenancy agreement