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Changes in the Tax Regime - Public Information Campaigns Have Limitations

The tax regime is subject to constant change and it is generally up to taxpayers to keep their knowledge up to date in a fluid landscape. However, as a case concerning tax charged on high-income recipients of Child Benefit showed , HM Revenue and Customs...

Restrictions on Property Use Can Be Limited by Human Lifespans

Restrictions on the use to which properties can be put often lurk in old title deeds. As one case showed , however, some of them only endure as long as a human lifetime whilst others have no such shelf life and continue to have effect indefinitely. The...

COVID-19 - Do Diving Asset Values Justify Unwinding Divorce Settlements?

The value of many assets has been devastated by COVID-19 – but is that a good enough reason for setting aside divorce settlements agreed before the pandemic struck? A family judge considered that issue in a guideline case . The case concerned a...

'Both' or 'Each'? - One Mistranscribed Word Triggers £6.4 Million Will Dispute

Will drafting is an exact science, requiring years of professional training, and a single mischosen or out-of-place word can have very serious consequences. Exactly that happened in a High Court case concerning the mistaken use of the word 'both' –...

Judge Declines to Authorise COVID-19 Vaccination of Dementia Sufferer

Whether or not to be vaccinated against COVID-19 is a matter of personal choice. A family judge robustly made that point in declining to authorise vaccination of a care home resident suffering from acute dementia who had fiercely objected to the procedure....

You Are Entitled to Rely on Professional Tax Advice - Even If it is Wrong

Professional tax advice, however carefully considered, cannot always be correct, but you are generally entitled to rely on it. A tribunal made that point in relieving a retired executive of a tax bill that would have had a devastating impact on his...

Family Judge Deeply Regrets Wealthy Ex-Couple's Inability to Compromise

Judges often plead with divorcing couples to bury the hatchet rather than subject themselves to the financial and emotional self-harm of litigation. As a High Court case showed , however, such good advice is sadly not always heeded. The case concerned a...

This Is What Happens If You Wait Until Sickness Strikes Before Making a Will

Making a will when you are close to death and without professional assistance is an effective means of fostering dispute between your loved ones after you are gone. As a High Court case strikingly showed , that is particularly so if you intend to leave your...

Neighbours Planning a Garden Development? You Are Not Powerless

Domestic gardens, which many people view as the glory of British suburbia, present a tempting prospect to builders amidst burgeoning housing demand. As one case showed, however, objectors to such developments are by no means powerless. The owners of a...

COVID-19 - Court of Protection Sanctions Vaccination of Vulnerable Adult

Many of the most vulnerable members of society lack the mental capacity required to consent to being vaccinated against COVID-19. As a Court of Protection case showed , that fact can give rise to formidable legal difficulties. The case concerned a care...
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