VAT

October 30th, 2025 by James Goudie KC in Land, Goods and Services

In NORTHUMBERLAND HEALTH CARE NHS FOUNDATION TRUST v HMRC (2025) UKSC 37 the Supreme Court is concerned with the provision of car parking for reward at or near a hospital site. The Court addresses VAT on “economic activities”, when a supply of goods and services by a public body is not to be treated as a supply by a taxable person, and when a public body is to be treated as acting as a public authority and there is a “special legal regime.” The Supreme Court also addresses the issue of distortion of competition.

 

RENTED PROPERTIES

October 28th, 2025 by James Goudie KC in Land, Goods and Services

The RENTERS RIGHTS ACT has become law. It gives local housing authorities (LHAs) significantly enhanced powers. These include to enter business and residential properties without a warrant, to demand documentary evidence of compliance, to impose civil penalties for new offences, and to take action against landlords who fail to register on the new private sector landlord database, or who market properties illegally. Part 4 of the Act relates to enforcement. Chapter 2 of Part 4 relates to enforcement authorities. It will be the duty of every LHA to enforce the “ landlord legislation “ in its area. Chapter 3 relates to investigatory powers, including to require information. The Secretary of State may issue or approve GUIDANCE for LHAs and the administrators of landlord redress schemes about cooperation between LHAs and persons exercising functions under such schemes.

 

FORFEITURE OF LEASE

October 21st, 2025 by James Goudie KC in Land, Goods and Services

The approach to, and steps to be taken towards, the forfeiture of a valuable lease for breach of covenant, the purpose of proceedings under Section 168(4) of the Commonhold and Leasehold Reform Act 2002, and the requirements for a Notice under Section 146 of the Law of Property Act 1925, are set out by Martin Rodger KC, Deputy Chamber President, in CALMAN v STACK HOUSE RESIDENTS ( OXTED ) LTD (2025) UKUT 342 (LC) at paras 5 and 42.

 

DECLARATION OF TRUST

October 1st, 2025 by James Goudie KC in Land, Goods and Services

NATIONAL IRANIAN OIL CO v CRESCENT GAS CORPORATION LTD ( 2025 ) EWCA Civ 1211 concerns, over 288 pages, the interpretation and effect of Section 53 (1) (b) of the LAW OF PROPERTY ACT 1925. That provides that a DECLARATION OF TRUST respecting ANY LAND OR INTEREST THEREIN MUST be manifested and proved by some writing signed by some person who is able to declare such trust. The principal questions of interpretation were (1) whether the document evidencing the Declaration of Trust can be signed by an AGENT of the person whose interest in land is subject to the Declaration of Trust and (2) if the answer to that question is, in respect of a natural person, “ No “, how the Section can be complied with by a COMPANY. The appeal also raised consequential questions as to the CONSEQUENCES OF NON-COMPLIANCE.

 

ASSET OF COMMUNITY VALUE

August 29th, 2025 by James Goudie KC in Land, Goods and Services

FORESTSCAPE LTD v KINGS LYNN & WEST NORFOLK BC ( 2025 ) UKFTT 1027 ( GRC) is in the context of the legislation governing ACVs in Sections 87-108 inc of the Localism Act 2011 and the ACVs England Regulations 2012. It is held that Petney Woods is not capable of being listed as an ACV. It is not capable of being of community value and being listed because as a caravan site it is required to be but is not listed by the local authority under the Caravan Sites & Control of Development Act 1960.

 

ASSET OF COMMUNITY VALUE

June 11th, 2025 by James Goudie KC in Land, Goods and Services

DAIRYGEN Ltd ( trading as “ the Shire Horse “ ) v DERBYSHIRE DALES DISTRICT COUNCIUL ( 2025 ) UKFTT 669 ( GRC ) considered whether the closed Shire Horse pub was a asset of community value under Section 88 of the Localism Act 2011. The issue was whether , given that the user under consideration had already ceased, whether it was “ realistic to think “ that there is a time in the next 5 years when there could be non-ancillary use of the building that would further social interests or social well-being of the local community.

The Tribunal found that the likelihood of use as a pub/restaurant in the near future was not realistic. The prospect of a buyer being found who would purchase the former pub and restore it was unrealistic in light of its troubled trading history and its location within a sparsely populated village.

The DRAGONFLY case ( 2025 ) UKUT 51 ( AA ) was distinguished having regard to the pub there being in a busy urban area rather than rural location.

 

RESTRICTIVE COVENANTS

May 20th, 2025 by James Goudie KC in Land, Goods and Services

GREAT JACKSON ST ESTATES LIMITED v THE COUNCIL OF THE CITY OF MANCHESTER (2025) EWCA Civ 652 concerns whether restrictive covenants in a lease provide the lessor, which is also the planning authority, with practical benefits of substantial value or advantage, for the purposes of Section 84(1)(aa) and Section 84(1)(a) of the Law of Property Act 1925, in enabling the lessor to prevent a proposed development from going ahead in an uncontrolled manner. The lessor’s concern is that the proposed development might not be completed in a timely fashion or completed at all. The covenants were found to afford the Council practical benefits of substantial value to it. The Council has a legitimate strategy in continuing to influence the use of land on the fringe of the City Centre and to secure its orderly and appropriate development. That interest in the promotion and protection of the site in issue could be furthered through leasehold covenants, in addition to through the statutory planning process.

Asplin LJ, having set out, at para 47, a “helpful framework” to assist with navigating the “detailed and interlocking requirements” of Section 84(1)(aa) and (1A) said: “They are not prescriptive in any way, however, and should not be approached as if they were a rigid checklist which must be adhered to in every case.”

 

BOUNDARY AGREEMENT

April 9th, 2025 by James Goudie KC in Land, Goods and Services

The Appeal in WHITE v ALDER (2025) EWCA Civ 392 is concerned with whether a boundary agreement binds successors in title and whether, if it is capable of doing so, it binds them only if they have knowledge of the agreement.  Asplin LJ considered the relevant authorities at paras 21-53 inc.  She concluded:-

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VACANT PREMISES

November 12th, 2024 by James Goudie KC in Land, Goods and Services

The Levelling-up and Regeneration Act 2023 ( Commencement No.6 ) Regulations 2024, SI. 2024/1138) bring into force on 2 December 2024 provisions in the Act which provide for local authorities to conduct rental auctions of vacant high street and town centre premises, set out the key terms used, and deal with procedures and powers.

 

CARAVAN SITE

July 23rd, 2024 by James Goudie KC in Land, Goods and Services

The appeal in TALLINGTON LAKES LTD v SOUTH KESTEVEN DC (2024) EWCA Civ 811 concerned the proper interpretation and application of the CARAVAN SITES AND CONTROL OF DEVELOPMENTS ACT 1960 (the 1960 Act). The issue was as to the payment of an annual site licence fee.

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