Case Law

Question 1

Character Appropriate, Elephant Test, Proportionate, Educated Layman & Historical Association

Answer 1

Antrobus 1

Question 2

Whether Estate Consists Mainly of Investments or These are Part of Estates Wider Portfolio & BPR Available

Answer 2

Balfour

Question 3

Land Let on Grazing Licence Not Wholly Investment as Still Used For Ag - APR Available

Answer 3

Charnley v Revenue & Customs

Question 4

Elements of Estate to be Valued as Separate Entities Not as if Sold Together (Marriage Val) but Val Must be Maxed

Answer 4

Duke of Buccleuch v IRC

Question 5

AHA Land no Longer Being Used for Ag Purposes Therefore Tenant Loses Protection and Could be Served NTQ

Answer 5

Fyffe v Esslemont

Question 6

Commercial Relationship Between House & Land - House & Land or Land & House

Answer 6

McKenna

Question 7

Lease v Licence - For it to be a Lease Tenant Must Have Fixed Term and Exclusive Possession

Answer 7

Street v Mountford

Question 8

Access to Develop Land Needed, Value of Access was 30% of Uplift in Land With Access

Answer 8

Stokes v Cambridge