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A company has succeeded in reducing VAT default surcharges of more than £9,000 after the First-tier Tribunal (FTT) found that HM Revenue and Customs (HMRC) had not demonstrated that a notice in respect of an earlier default surcharge had been...

A deceased man's sister and executor has failed to convince the First-tier Tribunal (FTT) that no Inheritance Tax (IHT) was due on his share of a number of properties in Malta. The man and his siblings had inherited an interest in the properties from...

The Court of Appeal has upheld a man's argument that the financial remedy order made on his divorce should have been set aside because the wife had given inaccurate evidence about an important asset. The couple had met in Singapore, where the wife was...

The Upper Tribunal (UT) has upheld a challenge to a rent repayment order made against the landlord of a house in an area designated by the local authority as subject to additional licensing of houses in multiple occupation (HMOs). The landlord had let the...

When disputes arise as to the validity of wills, the evidence of the deceased's solicitors can be crucial. In a recent High Court case concerning whether a woman had capacity to revoke her will , the Court attached considerable importance to the evidence of...

Under Section 111A(1) of the Employment Rights Act 1996 , evidence relating to pre-termination negotiations is inadmissible if an employee later brings a claim of unfair dismissal, subject to certain exceptions. The Employment Appeal Tribunal (EAT) recently...

Although Multiple Dwellings Relief (MDR) from Stamp Duty Land Tax (SDLT) was abolished earlier this year, it can be still claimed in respect of property transactions that completed before 1 June 2024, so cases dealing with its availability can be expected to...

Partners in a partnership would be well advised to keep comprehensive documentation at every stage in case disagreements arise in the future. In a recent case, whether or not a residential property was a partnership asset became the subject of extended court...

In a recent case involving an application to permit naso-gastric feeding of a 12-year-old girl, the High Court considered how to resolve an apparent conflict between the Code of Practice to the Mental Health Act 1983 and common-law authorities around...

If you believe that a competitor has made unfair use of your intellectual property, it is essential to obtain expert advice as soon as possible. Recently, a company that sold equestrian safety clothing failed in its High Court copyright infringement claim ...