Case Summaries: 30 March 1998

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The following notes of judgments were prepared by the reporters of the All England Law Reports.

Landlord and tenant

Rainbow Estates Ltd v Tokenhold & anor; Ch D (Lawrence Collins QC sitting as a deputy High Court judge) 4 March 1998.

Although the court had power to grant an order for specific performance of a tenant's repairing covenant, not only was there a need for great caution in granting the remedy against a tenant, but it would also be a rare case in which it would be appropriate.

Mark Warwick (Philippsohn Crawfords Benvald) for the plaintiff; Helen Soffa (Turners) for the defendants.

Tax

Jowett (Inspector of Taxes) v O'Neill & Brennan Construction Ltd; ChD (Park J) 13 March 1998.

A company which did nothing in the relevant accounting period apart from receiving interest on a deposit account was not carrying on "any trade or business" for the purpose of s 13 of the Taxes Act 1988 (small companies relief).

Michael Furness (IR Solicitor) for the Crown; Rupert Baldry (Kenneth Hurley, Monmouth) for the company.

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