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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Compensation: displaced tenants: business tenancies: no court application

If the tenant does not apply to the court for a new tenancy, or if he withdraws his application, he may still be entitled to compensation, but only

  • if the landlord opposes the grant of a new tenancy by the issue of a notice to quit under Section 25, or by the issue of a notice opposing the tenants request for a new tenancy under Section 26, and
  • the landlord’s notice specifies one or more of the grounds in Section 30(1)(e), (f) or (g) L&TA 1954, see CG72333 iii, iv, and v, and it does not specify any other grounds.