The Upper Tribunal (UT) recently ruled on an appeal against a decision of the First-tier Tribunal (FTT) that a sign saying there was no public right of way over a staircase did not prevent a private right of way being acquired over it. The staircase had...
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Taxpayers would be well advised to give prompt attention to any correspondence they receive from HM Revenue and Customs (HMRC). In a recent case, a man who appealed tax assessments and penalties several months late failed to convince the First-tier Tribunal...
The High Court has ruled that a financial remedies order requiring a husband to transfer his half share of the former matrimonial home to his wife could not stand because he had been made bankrupt by the time it was made. The couple had separated in 2017,...
An allegation that a will is a forgery can be hard to prove. However, such an allegation was successfully made out in a High Court case concerning an elderly man who died during the COVID-19 pandemic. The man had passed away in February 2021. A firm of...
Under Section 28A(4) of the Taxes Management Act 1970 , taxpayers whose returns are under enquiry may apply for a direction requiring HM Revenue and Customs (HMRC) to issue a closure notice. It is for HMRC to show that there are reasonable grounds for...
When making decisions about where and with whom a child should live, the courts will prioritise the welfare of the child and will take the child's own views into consideration where appropriate. In a recent case, the High Court rejected a father's...
Lasting powers of attorney (LPAs) allow you to appoint someone else to make decisions in respect of your property and financial affairs, and/or your health and welfare, in the event that you lose the capacity to do so yourself. However, an LPA must comply...
The Right to Manage (RTM) is a method by which leasehold property owners can take over the management of the building they live in. However, an RTM company is bound by the terms of leases that existed before it was set up, as demonstrated by a recent case ...
Those responsible for administering an estate are generally entitled to recover the costs properly incurred in doing so from the estate. Recently, the High Court ruled on whether costs concerning a dispute over a will and an application to remove the...
A recent decision of the Court of Appeal in a big money divorce case clarified how the sharing principle should be applied and when assets are subject to it. The couple had married in 2005. The husband had had a successful career in financial services...
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