CPI Update - Issue 38 - September 2006

Cases reported in the September 2006 issue of the CPI Update:

• Pointon York Group Plc v Poulton – What amounts to occupation under the 1954 Act?
• Regan v Paul Properties DPF No.1 Ltd (High Court) – Granting an injunction to prevent an interference with a right to light;
• Marlow Gardner & Cooke Ltd (Drs. Pension Scheme) v HMRC (High Court) – Timing a VAT election to waive exemption;
• Abbey National v HMRC - VAT on a virtual assignment of a lease;
• HMRC v Maco Door and Window Hardware (UK) Ltd (High Court) - Capital allowances; industrial buildings allowance.