Latest News

Intransigence in Divorce Proceedings Can Come at a Crushing Price

In divorce proceedings, those who make overly ambitious financial claims or fail to enter into reasonable negotiations are highly likely to end up worse off. The point was powerfully made by a case in which a bitterly opposed former couple ran up more than...

Non-UK Residency - Tribunal Relieves Taxpayer of £3 Million Tax Demand

Claims to non-UK residency for tax purposes are a political and fiscal hot potato and HM Revenue and Customs (HMRC) are, to say the least, reluctant to accept them. In an exceptional case, however, the First-tier Tribunal (FTT) backed a hard-pressed...

Saving a Few Pounds on a Home-Made Will May Come at a Frightful Cost

There will always be some people who believe that making your own will represents a sensible economy. However, as a High Court ruling strikingly showed , saving the modest expense of having your will professionally drafted may come at a frightful emotional...

Defamation - Anonymous Bloggers Are Not Beyond the Reach of the Law

Vindictive bloggers who hide behind a cloak of anonymity may feel that they can use the internet to subject innocent people to abuse with complete impunity. However, in coming to the aid of an academic falsely accused of being a sexual predator, the High...

Restrictive Covenant Derails Village Housing Development

Freehold owners of land generally believe that, subject to planning permission, they can develop their properties in whatever way they wish. However, as a High Court ruling strikingly showed, that is by no means always the case. Two men wished to build...

Fathers Should Pay Towards Their Children's Upbringing - But How Much?

It is obviously right that fathers should pick up a fair share of the tab for raising their offspring, but exactly how deep into their pockets should they be made to dig? The High Court tackled that issue in considering whether a wealthy father should be...

Joint Tenants or Tenants in Common? The Difference Can Be All Important

Couples generally either own their homes as joint tenants or as tenants in common. The distinction between the two may not be widely understood but, as a High Court ruling in an inheritance case showed , it can matter very much indeed. The case concerned a...

Entrepreneurs' Relief and the Definition of 'Trade' - Guideline Ruling

At what point can it be said that an embryonic business has begun to trade? A tax tribunal pondered that fundamental issue in a case concerning a claim for entrepreneurs' relief on the sale of a nascent business asset. An investor sold his minority stake...

High Court Analyses Post-Nuptial Agreement in Guideline Divorce Ruling

Pre- and post-nuptial agreements that do not fairly meet the reasonable needs of one divorcing party or the other are unlikely to be worth the paper they are written on. The High Court made that point in refusing to hold a wife to the disadvantageous terms ...

Failure to Make a Will Triggers Family War Reminiscent of Greek Tragedy

Failing to make a professionally drafted will positively invites disputes between your loved ones that can take on the proportions of an ancient Greek tragedy. As a High Court case showed, such discord can even extend to the disposal of your body. The case...
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