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Alice Ellen Cooper-Dean Charitable Foundation v Greensleeves Owners Ltd: UTLC 12 Jun 2015

UTLC Leasehold Enfranchisement – Flat – two-stage enfranchisement – Leasehold Reform, Housing and Urban Development Act 1993 – paragraph 14 of Schedule 6 – paragraph 5 of Schedule 13 – paragraph 5 of Schedule 6 – section 3 of the Human Rights Act 1998 – article 1 of the First Protocol to the European Convention … Continue reading Alice Ellen Cooper-Dean Charitable Foundation v Greensleeves Owners Ltd: UTLC 12 Jun 2015

Sikuta v Hungary: ECHR 27 Jan 2015

ECHR The applicant complained under Article 1 of Protocol No. 1 – read alone and in conjunction with Article 14 of the Convention – that the imposition of 98% tax on the upper bracket of his severance payment constituted an unjustified deprivation of property, or else taxation at a disproportionate rate, with no remedy available. … Continue reading Sikuta v Hungary: ECHR 27 Jan 2015

PM v The United Kingdom: ECHR 19 Jul 2005

A father complained that tax deductions which were granted to married fathers but not to unmarried fathers were discriminatory. He had paid maintenance for his daughter, but was not allowed to set the payments off against his income tax in the way he would have if he and the mother had been married. Held: There … Continue reading PM v The United Kingdom: ECHR 19 Jul 2005