2002

Housing—housing licences—Board's discretion—Board to balance relevant factors and arrive at proportionate decision—although open market residents not normally granted housing licences, exception may be justified as proportionate, e.g. if States' planning development policy forces long-term resident out of home, cannot afford other open market property, strong Guernsey familial connections, and granting licence sets only limited precedent for other open market residents.

Guernsey Judgment 5/2002

14.06.2002

Long Port Properties Limited v Trinity Investments Limited and Charroterie Developments Limited (No. 2)

Royal Court

Contract—misrepresentation—negligent misrepresentation—contract for purchase of land not invalidated by oral negligent misrepresentation if contract terms state no oral representation relied upon—may still bring action for damages for negligent misstatement. Tort—negligence—negligent misstatement—no duty of care unless special relationship of skill and confidence—vendor of land for development owes no duty of care to inexperienced purchaser to ensure representations about outline planning permission accurate—purchaser should obtain independent advice before entering contract.

Guernsey Judgment 4/2002

27.05.2002

Administrator of Income Tax v Tremoille Properties Limited

Royal Court

Income Tax—deductions—loan arrangements—loan not usually capital asset, but may be, e.g. if so inextricably linked with retaining taxpayer's primary capital asset that properly regarded as capital asset itself—payment to effect base rate cap agreement to protect against adverse interest rate fluctuations may be allowable deduction from income for tax purposes Income Tax—deductions—test to be applied—in absence of relevant Guernsey authority, English test applied for whether payment constitutes revenue or capital expenditure for purpose of deductions—court to balance various factors pointing one way or other, e.g. nature and effect of payments and of benefits obtained in return