000			01562cab a2200229 4500
001			L130637
008			050819n2005 000 0 eng u
035			_a(Sirsi) u130637
041			_aeng
245			_aConstructive trusts and proprietary estoppel
260			_c2005
490			_aFarm Tax Brief _v20(7) August/September 2005, 1-3(3)
520			_aFocuses on the distinct doctrines of constructive trusts and proprietary estoppel which are as most recent cases suggest now being assimilated. A constructive trust or proprietary estoppel is a claim by one party to, or to an interest in, property owned by another. Invariably the property concerned is land for which there are formal requirements to be satisfied if there is to be a legally binding contract to effect the transfer. Under these doctrines the court has power to make an order in favour of a claimant on some promise or representation by the property owner. Looks at the implications of the court's treatment of such claims in relation to disposal for Capital Gains Tax purposes or transfer of value for Inheritance Tax. Examines several recent cases illustrative of the issues involved including "Hyett v Stanley"([2003] EWCA Civ 947, 67103) and "Van Laethem v Brooker"([2005] EWHC 1478 (Ch)).
590			_aIKA300805
650			_aHYETT V STANLEY AND OTHERS
650			_aVAN LAETHEM V BROOKER
650			_aOXLEY V HISCOCK
650			_aUGLOW V UGLOW AND OTHERS
650			_aMOGGS V INLAND REVENUE COMMISSIONERS
690			_aPROPERTY-RURAL AND NATURAL ASSETS-LAND
942			_n0
999			_c75750 _d75750