Many businesspeople lead peripatetic lives of constant international travel and the crucial question of whether they are settled in the UK for tax purposes can be very difficult to answer. A First-tier Tribunal (FTT) ruling , however, revealed the lengths...
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If an elderly man had listened to his solicitor's repeated advice to make a will, his children would have avoided a sea of trouble after his death. His failure to do so resulted in a bitter High Court dispute and a judge's finding that one of his daughters...
Many tenants who forego legal advice before subletting their homes to tourists and other short-term visitors do so in blissful ignorance that they may well be breaching the terms of their leases. That was certainly so in the case of a flat dweller whose use...
Many divorcees feel that judges have given them a raw deal when dividing up marital assets. They may or may not be right about that but, as one case strikingly showed , it makes much better sense for them to seek swift professional advice than to sit on...
Amidst the COVID-19 pandemic, it is becoming increasingly hard to see where the balance of harm lies between the risk of exposing care home residents to a life-threatening virus and compromising their most basic quality of life. The Court of Protection made...
Those who deliberately delay filing their tax returns risk incurring severe financial penalties. However, the tax regime leaves room for mercy and, in relieving a hard-pressed restaurateur of more than £60,000 in penalties , the First-tier Tribunal...
Many rural homes obtain their supplies of fresh water from sources which lie beyond their boundaries and such arrangements can sadly prove fertile ground for dispute. A case in which a farmer and his niece were at odds over water rights showed the wisdom...
Contact arrangements between children in care and their parents often raise vexed issues, but all the more so during the COVID-19 pandemic. In a case concerning a mother who was denied skin-to-skin contact with her newborn baby, however, the High Court bent...
The trouble with appointing loved ones as executors of your will is that they are likely to be grief-stricken and there can be no guarantee that they will get on. A High Court decision showed that appointing a professional to perform the task is often the...
Home is where the heart is and the question of whether a property is your principal private residence for Capital Gains Tax (CGT) purposes depends, at least in part, on your intentions. An instructive case on point concerned a couple who made a house their...
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