Click the case name for better results:

Goodwin v Curtis (HM Inspector of Taxes): CA 18 Feb 1998

The occupation of a property as an ‘own or main residence’ is a question of fact and degree and ordinary usage. In this case, five weeks occupation by the taxpayer was insufficient to establish the exemption. Citations: Times 02-Mar-1998, Gazette 25-Mar-1998, [1998] EWCA Civ 271, (1998) 70 TC 478 Statutes: Capital Gains Tax Act 1979 … Continue reading Goodwin v Curtis (HM Inspector of Taxes): CA 18 Feb 1998

Griffin (Inspector of Taxes) v Craig-Harvey: ChD 26 Jan 1994

The choice of house for principal private residence relief is to be made and notified within two years, but is variable at any time. Citations: Ind Summary 03-Jan-1994, Gazette 26-Jan-1994, Times 29-Nov-1993 Statutes: Capital Gains Tax Act 1979 101(5) Jurisdiction: England and Wales Capital Gains Tax Updated: 06 August 2022; Ref: scu.81033

Goodwin v Curtis (Inspector of Taxes): ChD 14 Aug 1996

Capital Gains Tax relief for a private residence was lost where no permanent occupation was established. Citations: Times 14-Aug-1996 Statutes: Capital Gains Tax Act 1979 101 Jurisdiction: England and Wales Cited by: Appeal from – Goodwin v Curtis (HM Inspector of Taxes) CA 18-Feb-1998 The occupation of a property as an ‘own or main residence’ … Continue reading Goodwin v Curtis (Inspector of Taxes): ChD 14 Aug 1996

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

Rees v Darlington Memorial Hospital NHS Trust: HL 16 Oct 2003

The claimant was disabled, and sought sterilisation because she feared the additional difficulties she would face as a mother. The sterilisation failed. She sought damages. Held: The House having considered the issue in MacFarlane only recently it was inappropriate to change the rules set down in that case. Nothing had been put forward to argue … Continue reading Rees v Darlington Memorial Hospital NHS Trust: HL 16 Oct 2003

Lehtimaki and Others v Cooper: SC 29 Jul 2020

Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020

law index

Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index