Lease
Lease
- 2000
- Estates Gazette Case Summaries [2000] EGCS 118 (4/11/00) .
"Eaton Square Properties Ltd v O'Higgins". CA 20 October 2000. Defendant moved into premises owned by the claimant landlord. The company owned by defendant was named as tenant for tax purposes. On expiry of lease the landlord issued proceedings for possession. Question whether defendant was statutory tenant and whether the lease was a sham. The defendant appealed. Appeal dismissed.
EATON SQUARE PROPERTIES LTD V O'HIGGINS
STATUTORY TENANCY
RENT ACT 1977 S2
CORPORATION TAX
UNDERLEASES
SHAM
"Eaton Square Properties Ltd v O'Higgins". CA 20 October 2000. Defendant moved into premises owned by the claimant landlord. The company owned by defendant was named as tenant for tax purposes. On expiry of lease the landlord issued proceedings for possession. Question whether defendant was statutory tenant and whether the lease was a sham. The defendant appealed. Appeal dismissed.
EATON SQUARE PROPERTIES LTD V O'HIGGINS
STATUTORY TENANCY
RENT ACT 1977 S2
CORPORATION TAX
UNDERLEASES
SHAM