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Self-employed people are only permitted to deduct from their Income Tax bills those expenses that are incurred 'wholly and exclusively' for the purposes of their trade or occupation. That is a very demanding test but, in a guideline case, it was passed by a...

Couples who buy a home together tend to assume that true love lasts forever and that the property should be owned in equal shares. As a High Court case showed , however, that is one very good reason why they should always consult a solicitor, whose job it...

Landlords who fail to license houses in multiple occupation (HMOs) commit a serious criminal offence and can expect to be hit hard in the pocket. In making that point, the Upper Tribunal (UT) emphasised that stiff financial penalties are generally required...

When it comes to inheritance, the obligation to keep your promises may well be legal as well as moral. In a case on point, a judge followed the demands of conscience in ruling that a hard-working man should inherit the farmland of a close friend who for...

In the best traditions of a free society, vaccination is not compulsory in the UK and anyone is entitled to withhold consent to being inoculated. In an important ruling, however, the High Court overruled a mother's moral and safety objections to her...

Making a mistake on your tax return can have extremely serious consequences and that is why it is always wise to take professional advice. In a striking case on point, the High Court declined to come to the aid of a public-spirited businessman who donated...

A parent who wishes to move from one country to another with his or her child must first obtain the consent of the parent left behind. That principle of international law is easily stated but, as a guideline Court of Appeal ruling showed , applying it in a...

If your neighbours have obtained planning permission for building works to which you object, you may think that is the end of the matter. However, as one case strikingly showed , with the right legal advice you can still win the day. A company obtained...

People often talk about putting their affairs in order but then sit on their hands until it is too late. The serious consequences of delay in seeking legal advice were underlined by a case in which a woman waited until she was resident in a hospice,...

Unmarried couples should be under no illusions that they have legal rights equivalent to those who have tied the knot. The point could hardly have been more powerfully made than by a case concerning an unmarried former couple whose close-knit life together...