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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...
The immense profits that can be made from the fraudulent evasion of VAT and import duties makes it an attractive proposition for organised criminals. However, as a case concerning wine imports showed , HM Revenue and Customs (HMRC) are wise to such...
Wide-ranging legislative changes that would normally require months, even years, of consultation were rushed through in a matter of days in response to the COVID-19 pandemic. A Court of Appeal ruling in a landmark case concerning emergency changes to the...
The noise of playing children screaming and shouting is purgatory to some but, in a High Court case, such concerns were not enough to convince a judge that planning permission for an adventure activity lake in the grounds of a historic manor house should...
It makes sense for friends to club together so that they can buy properties they would be unable to afford by themselves. However, a cautionary High Court ruling showed that such arrangements are only wise if lawyers are consulted so that all concerned...
Many low-paid workers who have an essential role in keeping the nation moving are at particularly high risk from the COVID-19 pandemic. In a ground-breaking decision, the High Court came to their aid in ruling that the Government is obliged under European...
When making a will, most people would wish to provide for loved ones in need. As a High Court case showed , however, means testing of many state benefits creates a very real risk of such good intentions coming to nought and that is one very good reason why...
As a guideline High Court decision emphasised , the greatest advantage of including English arbitration clauses in commercial contracts is that they prevent litigation from proliferating around the world and focus dispute resolution on a single,...
Before signing up to a commercial lease, tenants should always take expert legal advice to ensure they truly understand the obligations they are taking on. The point was powerfully made by a case in which the insurance provisions of a lease became the focus...
Through no fault of their own, some parents are simply incapable of providing the care and stability that all children need whilst growing up. As one case showed , however, the approach of family judges is not to condemn but to seek solutions that enable...
Any organisation that does not have an effective system of succession planning in place must face an uncertain future. As a ruling of the Employment Appeal Tribunal (EAT) underlined, however, it is all too easy for such arrangements to be infected...
Family lawyers work hand in hand with local authorities and medical professionals to protect vulnerable people from the controlling and coercive behaviour of others. In a striking case on point, the High Court authorised effective steps to be taken to free...
HM Revenue and Customs (HMRC) are big battalions by anyone's standards, but their word is not law and, with expert legal assistance, they can sometimes be proved wrong. In one case, a couple succeeded in overturning six-figure Capital Gains Tax (CGT)...
Is the capacity to invent an exclusively human quality? Or has the advent of artificial intelligence (AI) rendered that proposition obsolete? Those fundamental issues took centre stage in a unique High Court patents case . A pioneer in the field of AI...
The high reputation of the Commercial Court in London for efficiency and impartiality is such that English jurisdiction clauses are a ubiquitous feature of contracts signed around the world. They can be of crucial significance if disputes arise and, as one...
Obtaining authorisation for construction projects can be extremely demanding, but a combination of persistence and the right legal advice will often win the day. In a case on point, a householder whose hopes of building a garden room were time and again...
The question of whether particular services are exempt from VAT is a perennial bone of contention which can have major financial and business consequences. That was certainly so in a case concerning the commercial provision of ultrasound scanning services ...
HM Revenue and Customs have reported a decline in the number of trusts and estates in the UK for the fifth year in a row. Between 2018 and 2019, the total number of trusts and estates in the UK fell by 2 per cent to 151,000. The wealth management vehicles...
Those who treat planning rules as a mere inconvenience in the belief that they can breach them with impunity are operating under an illusion . The Court of Appeal made that point in upholding heavy fines imposed on a property company and its sole active...
Amidst the COVID-19 pandemic it has become even more popular to seek resolution of financial issues arising from divorce via private arbitration rather than formal court proceedings – but to what extent are arbitration awards binding and enforceable?...
