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Can a purchaser of a property be said to 'own' it after contracts are exchanged but before the transaction is completed? The Court of Appeal's answer to that fundamental question delivered a substantial Capital Gains Tax (CGT) saving to an off-plan flat...

The trouble with informally agreeing with your loved ones what is to happen to your assets after you are gone is that you may not have considered all eventualities, and disputes can arise as to what has and has not been promised. Exactly that lay at the root...

English judges are respected around the world – but they are not the sole arbiters of fairness and the decisions of foreign courts must be respected. A family judge made that point in shutting the door on divorce tourism and refusing a Russian...

One secret of a happy life is to get on well with your neighbours and taking legal advice is often the best way of defusing rows before they get out of hand. The point was resoundingly made by a case in which escalating boundary and right of way disputes...

The legal position of 'cryptoassets' – those which exist in electronic form and are held on distributed ledgers, bitcoins being the best-known example – has not been certain in the past. However, a recent legal statement by the Chancellor of the...

Failing to take professional advice and keep accurate accounts is like holding a red rag up to the HM Revenue and Customs bull. In a case on point, an international businessman who claimed to keep details of his income and expenditure 'in his brain' was...

Litigation can be long and bitter, but it is the prime objective of the justice system to eventually bring it to a satisfactory end. In a case on point, the High Court came to the aid of a husband in drawing a line under his divorce . The case concerned a...

For a Will to be valid, the testator (the one making the Will) must be ‘of sound mind’ at the time of making and signing the Will. This means that they must be capable of understanding and approving of the contents and effects of the Will. With...

Landowners who neglect or fail to make use of their properties put themselves at risk of losing them to squatters. In a recent case on this subject, a woman faced a neighbour's claim that he was entitled to her field, having cut the grass for years. The...

Establishing a company to act as an intermediary between yourself and the clients to whom you provide your services can have substantial tax advantages. As a case involving a broadcast journalist showed, however, such arrangements are pointless if the...