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Jaffe v Tingdene Marinas Ltd [2024] EWCA Civ 751 What are the practical implications of this case? This decision underlines that, when defining the reach and limits of a planning permission, the language employed must be given its natural and ordinary meaning, read in its precise legal and factual setting and tempered by common sense and context. Thus, although the everyday sense of ‘houseboat’ points to craft moored on a river or canal, the Court of Appeal concluded that a reasonable person visiting the location on the ground would regard the permission as allowing floating caravans to be stationed on the land for the purposes of human habitation. In addition, the ruling confirms that a certificate of lawful use takes effect as though it were a grant of planning permission and will displace the terms of any earlier, inconsistent permission, thereby amounting here to a lawful change of use. The outcome therefore underlines the need to review the planning history carefully wherever a certificate of lawful use may...
Moffat and another v HMRC [2025] UKFTT 663 (TC) The taxpayers disposed of their shares in CM Ltd. That company owned CYBC Ltd, which ran a pier in Chelsea providing houseboat berths alongside services and maintenance. Owners paid CYBC Ltd annual mooring fees and compulsory maintenance charges, the latter billed on an estimated-cost basis and covering: Utility connections Concierge service Nightwatchman patrols Some owners also obtained a formal mooring licence. The company additionally supplied optional services—such as boat repairs, renovation and leak remediation—charged separately at an hourly rate. The shareholders claimed entrepreneurs’ relief on the share disposal; following an enquiry, HMRC rejected the claims. Penalty assessments were then issued under Schedule 24 to the Finance Act 2007 on the footing that the claims had been made carelessly. The taxpayers appealed...
Original news Port of London Authority v Paul Mendoza [2017] UKUT 0146 (TCC). The owner of a houseboat failed to prove title by adverse possession over part of the River Thames’ bed and foreshore. What are the practical implications of this case? The ruling underscores how challenging it is to obtain adverse possession of a river bed simply by leaving a boat moored there. That conduct is inherently ambiguous and does not, by itself, signal to the world an intention to exclude others from the land. The Upper Tribunal confirmed there is no authority that mere mooring, without more, constitutes both factual possession and adequate evidence of intention to possess. By contrast, there is clear authority that the self‑serving assertions of an alleged adverse possessor about intention must be treated with caution and supported by other evidence. Where intention is to be inferred from possession, the possession must be unequivocal. What was this case about? A claim involving the Port of London Authority and a...