Hood v HMRC [2017] WTLR 999

Wills & Trusts Law Reports | Autumn 2017 #169

Lady Hood was the lessee of premises at 67 and 67A Chelsea Square, London SW3 (premises) which had been granted by Viscount Chelsea and Chelsea Land & Investment Company Ltd and Cadogan Holdings Company (Cadogan) on 21 September 1979 for a term due to expire on 25 December 2076 (head lease). By licence granted by Cadogan a reversionary sub lease of the premises was granted by Lady Hood to her sons on 19 June 1997 to commence on 25 March 2012 and to expire on 22 December 2076 (sub lease). Lady Hood as sub-lessor and her sons as sub-lessees respectively covenanted to perform and observ...

Buzzoni v HMRC [2013] EWCA Civ 1684

Wills & Trusts Law Reports | April 2014 #138

On 5 June 1996 Mrs Kamhi purchased a lease (the headlease) of a flat in Knightsbridge, London. On 21 November 1997 Mrs Kamhi granted an underlease (the underlease) to Ovalap Nominees Ltd. The underlease was granted without rent or premium being payable. On the same day Mrs Kamhi created by deed a settlement. The trustee was Legis Trust Ltd and the trust property was the underlease. Ovalap entered into the underlease as bare nomiee for Legis Trust Ltd.

On 24 March 2004 Parkside (Knightsbridge) Residents Ltd then granted Mrs Kamhi a new lease over the flat commencing 1 April 2003. ...

Buzzoni & ors v HMRCC [2012] UKUT 360 (TCC)

Wills & Trusts Law Reports | January/February 2013 #126

On 5 June 1996 Mrs Kamhi purchased a lease (the headlease) of a flat in Knightsbridge, London. On 21 November 1997 Mrs Kamhi granted an underlease (the underlease) to Ovalap Nominees Ltd. The underlease was granted without rent or premium being payable. On the same day Mrs Kamhi created by deed a settlement. The trustee was Legis Trust Ltd and the trust property was the underlease. Ovalap entered into the underlease as bare nominee for Legis Trust Ltd.

On 24 March 2004 Parkside (Knightsbridge) Residents Ltd then granted Mrs Kamhi a new lease over the flat commencing 1 April 2003. ...