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First-tier Tribunal (Property Chamber)


You are here: BAILII >> Databases >> First-tier Tribunal (Property Chamber) >> H M Revenue & Customs v Edward St Clare (Contracts and options : Agreements for mortgage or charge) [2018] UKFTT 332 (PC) (22 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/PC/2018/2017_0217.html
Cite as: [2018] UKFTT 332 (PC)

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H M Revenue & Customs v Edward St Clare (Contracts and options : Agreements for mortgage or charge) [2018] UKFTT 332 (PC) (22 May 2018)


[2018] UKFTT 332 (PC). Respondent-™s application to remove a unilateral notice on a title not registered in his name. He claimed to be the beneficial owner of the property and entitled to be registered as proprietor on the basis of a gift from the registered proprietors. In 1989 the registered proprietors of the property had deposited the land certificate with the Respondent to secure a £900,000 tax assessment on one of them. Subsequently through their solicitors they had agreed to create a first legal charge over the property for the same reason. A notice of deposit was registered, and subsequently Respondent obtained a caution to protect the equitable charge. The caution was eventually converted into a unilateral notice. Applicant argued that the dealings between Respondent and the taxpayer in 1989 did not create any interest capable of being protected by a unilateral notice, and in the alternative that Respondent was estopped or otherwise disentitled by reason of delay/laches from enforcing its rights. The Respondent's application to cancel the Notice was rejected.


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URL: http://www.bailii.org/uk/cases/UKFTT/PC/2018/2017_0217.html