Inland Revenue v Graham’s Trustees: HL 1971

The House was asked as to the valuation of a farm. That turned in part on estate duty legislation and in part on whether, on the death of a partner, the surviving partners were entitled to take up the firm’s secure agricultural tenancy.
Held: The interlocutors be affirmed. When a partnership is dissolved, no former partner may claim a tenancy held by it. Any new partnership was a separate legal person from the former partnership. For there to be delectus personae, there has to be a natural person.
Lord Reid, Lord Guest, Lord Hunter, Lord Upjohn
1971 SC (HL) 1
Cited by:
CitedSalvesen v Riddell and Another; The Lord Advocate intervening (Scotland) SC 24-Apr-2013
The appellant owned farmland tenanted by a limited partnership. One partner gave notice and the remaining partners indicated a claim for a new tenancy. He was prevented from recovering possession by section 72 of the 2003 Act. Though his claim had . .

These lists may be incomplete.
Updated: 20 June 2021; Ref: scu.514223