Property key future developments tracker—2019 archive
Property key future developments tracker—2019 archive

The following Property guidance note provides comprehensive and up to date legal information covering:

  • Property key future developments tracker—2019 archive
  • Appeal cases
  • Legislation
  • Bills
  • Consultations and papers
  • Guidance

Appeal cases

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Capital gains tax — private residence relief
Higgins v HMRC [2019] EWCA Civ 1860, [2019] All ER (D) 25 (Nov)
The Court of Appeal handed down judgment on 4 November 2019. The ruling took a purposive approach to interpreting the meaning of ‘period of ownership’ under the Taxation of Chargeable Gains Act 1992 (TCGA 1992). See News Analysis: ‘Period of ownership’ determined by date of completion or date of exchange of contracts? (HMRC v Higgins)The Court of Appeal, Civil Division, allowed the appeal holding that the First-tier Tribunal (Tax Chamber) had been correct to find that the period of ownership had not begun until the taxpayer's purchase had been completed.
Secure tenancies — succession
Simawi v The Mayor and Burgesses of the London Borough of Haringey [2019] EWCA Civ 1770, [2019] All ER (D) 01 (Nov)
The Court of Appeal handed down judgment on 31 October 2019. The High Court was called upon to consider whether the statutory prohibition on second successions to secure
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