The division of matrimonial assets is often the cause of protracted legal proceedings, where parties differ on what is due to whom. In a recent Family Court case , the question of whether or not a £2 million diamond formed part of such assets was the...
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Following changes announced in the UK's Spring Budget Statement, the VAT registration threshold for small businesses is set to be increased. Secondary legislation will amend the Value Added Tax Act 1994 to increase the VAT registration and deregistration...
New legislation aimed at stamping out unfair practices and promoting competition in digital markets is set to come into effect later this year, after moving to committee stage in the House of Lords. The Digital Markets, Competition and Consumers Bill, which...
Failing to comply with court orders to bring children back to the UK, in instances where one parent has taken them abroad without the permission of the other, can come at a heavy cost. This point was underlined in a recent contempt hearing at the High Court...
The likelihood of 'actual confusion' occurring between two trade marks was put under the spotlight recently in a case coming before the High Court . The case centred on two pet insurers. The claimant alleged that their registered trade mark –...
The concept of unlawful eviction may bring to mind a picture of a malign landlord changing the locks and throwing a vulnerable tenant onto the street. However, a case in which a serving prisoner's protected tenancy was wrongfully terminated during his...
Reducing asbestos exposure in the workplace is a major thrust of a new awareness campaign launched by the Health and Safety Executive (HSE). Asbestos: Your Duty aims to improve understanding of what the legal duty to manage asbestos involves. Asbestos...
Misdescribing goods consigned to the UK with a view to evading import duties is a very serious matter. An American company trading in second-hand luxury watches found that out to its cost when five Rolex time pieces, valued at $59,000, were seized at...
Divorce proceedings are rarely cut and dry, especially where the passage of time adds complexity to matters. This was certainly so in a recent case that required a Family Court judge to rule on the validity of a decree nisi . The case centred on the...
Where commercial agreements have been operating for many years, one party or another may well feel that they have become hopelessly out of date and unfit for purpose. However, as a High Court ruling showed , even very old bargains will be upheld if they are...
A legal amendment that was made during the COVID-19 pandemic allowing the witnessing of wills to take place via videoconferencing has officially expired. As of 31 January 2024, the Wills Act 1837 (Electronic Communications) (Amendment) (Coronavirus) Order...
Wherever possible, the courts will do what they can to support contact between parents and children but, in some instances, that contact comes with conditions attached. The nature of such conditions was the cause of contention in recent appeal proceedings...
In a world first, the UK's Intellectual Property Office (IPO) has published a Code of Practice on Transparency in Music Streaming. The voluntary Code has been developed and agreed by 12 music industry bodies representing music creators, record labels,...
As the employment landscape continues to shift in the post-pandemic era, employees and employers can find themselves at odds when it comes to expectations of flexible and remote working. The issue was brought to light at Employment Tribunal (ET) proceedings...
Every householder should understand the dire risks involved in opening their doors to those promising to carry out cut-price building work. A Court of Appeal decision provided distressing examples of almost the worst that can happen . A householder...
The Ministry of Justice (MoJ) has launched a consultation on the storage and retention of original will documents by HM Courts and Tribunals Service (HMCTS). The consultation is intended as a means to challenge the current system of will storage and look at...
New post-Brexit border controls introduced by the government have now come into effect for animals, plants and plant products imported to Great Britain from the EU. The controls – known as the Border Target Operating Model – apply to products...
The Courts and Tribunals Judiciary has announced the extension of a groundbreaking Family Court reporting pilot. The Transparency Implementation Group Reporting Pilot is being extended to 16 more courts across the country, after an initial run at the family...
Financial institutions are entitled to expect their staff to display a high level of probity. An Employment Tribunal (ET) made that point in denying compensation to a bank employee despite having found that his dismissal was unfair ( Johnson v Santander UK...
Even in long-term or married relationships, couples very often operate separate bank accounts and keep their personal finances private from one another. However, as a case concerning the High Income Child Benefit Charge (HICBC) showed , such confidentiality...
One of the positive effects of the green revolution is that biodiversity is now a vital factor in many planning decisions. As a High Court case showed , however, it is perfectly possible for an otherwise inappropriate commercial or industrial development to...
Many grieving families have sadly been torn apart by a loved one's failure to make a professionally drafted will. Exactly that happened in a High Court case concerning two brothers who fell out bitterly over which of them should take charge of...
In a ruling of particular importance to the motor sales industry, the reasonableness of exclusion clauses in hire purchase contracts which seek to avoid liability in respect of goods that are not of satisfactory quality has been thrown into doubt by a Court...
Loving parents often allow their adult children to remain living in the family home for as long as they wish, in the expectation that they will, in due course, fly the nest. In a case that will ring a bell with thousands of families, the High Court...
A fair redundancy process requires consultation of affected employees at a formative stage when there is at least the potential for them to influence the outcome. The Employment Appeal Tribunal (EAT) succinctly made that point in finding that a recruitment...
Parents have a right to name their children and, in modern Britain, the options open to them are almost limitless. However, as a High Court ruling showed , there are rare occasions when a parental choice of forename may conflict with a child's welfare. The...
Fire is an ever-present threat to occupiers of commercial property and, all too often, they only discover after the ash has settled that they are under-insured. In one such case, however, the High Court came to the aid of a gifts retailer which lost...
Where one person unlawfully kills another, the killer usually forfeits their right to inherit any part of the victim's property. As a High Court ruling in an exceptionally sad case showed , however, that general rule may be tempered by compassion in cases...
With a view to generating new client introductions, many public-facing businesses operate so-called 'refer a friend' schemes. In an important decision, the First-tier Tribunal (FTT) pondered the consequences of such arrangements in terms of VAT . An energy...
If you have been mis-sold a financial product, any delay in seeking legal advice may jeopardise your right to compensation – but what if facts on which you might found your case have been deliberately concealed from you? The Supreme Court answered...
Stress, depression and anxiety account for a large proportion of work-related illnesses experienced in Great Britain, according to the latest statistics from the Health and Safety Executive (HSE). Annual statistics on work-related ill health and workplace...
Having your will drafted by a professional involves only modest expense and has the great advantage of reducing the risk of your bequests being successfully challenged after you are gone. In a case on point, the High Court gave full legal effect to a...
Any proposal to make business use of a purpose-built residential property is likely to draw objections. However, as a case concerning the planned utilisation of an urban dwelling as a privately run home for children in care showed , neighbours' concerns,...
In the realm of social housing, there are few more controversial issues than a child's entitlement to succeed to the secure tenancy of a parent on the latter's death. As a Court of Appeal ruling showed , however, succession rights may quite easily be...
Employment bonuses are commonly awarded on the basis that they must be repaid if recipients leave their jobs within a given period of time. In an important ruling, the High Court considered whether such clawback arrangements are capable of amounting to an...
The end of a relationship will often have important tax implications which might only be apparent to a trained professional. That was certainly so in the case of a woman who, following the collapse of her marriage, was saddled with a substantial Capital...
Making a will when your death is imminent is almost never a good idea and is often a positive invitation to dispute between your loved ones after you are gone. In a case on point, the first salvo in a tragic inheritance dispute was fired even before the...
Commercial property owners are often concerned that residential developments may prejudice their longstanding use of their premises. In a High Court case on point , a football club argued that planning consent was granted for thousands of new homes without...
When marketing a company, it may be perfectly legitimate to paint its business and prospects in the best possible light. However, as a High Court ruling showed , the thick application of lipstick to a pig may enter the realms of fraud. The case concerned...
For every headline-grabbing 'big money' divorce case there are hundreds of others where a former couple's assets are simply insufficient to meet their reasonable needs. As a High Court ruling showed, judges take a gender-neutral approach to such cases,...
To state that location is the only important factor when it comes to valuing a home is a cliché and something of a generalisation. However, as an Upper Tribunal (UT) ruling showed , if public infrastructure works render the location of your property...
When an employee utters words of resignation in the heat of the moment, employers are often left in doubt as to whether they should take them at face value. In an important ruling, the Employment Appeal Tribunal (EAT) has for the first time drawn together...
Couples who run businesses together are often tempted to dispense with paperwork and rely solely on trust. As a High Court ruling showed, however, any relationship may come to an end, leaving both sides wishing they had taken a more formal approach at the...
In deciding where in a supply chain VAT liabilities come home to roost, tax tribunals look to the economic reality of commercial relationships. That was certainly so in a case of critical importance to the burgeoning online trade in academic papers . The...
If you have not been reasonably provided for in a loved one's will, the law may come to your aid. However, as a High Court ruling made plain , your ability to seek legal redress cannot itself be inherited and will expire on your death. Following the deaths...
Those who undergo the challenging process of gender transition are entitled to their employers' full understanding and support in establishing their new identity. A local authority which woefully failed in that obligation by persistently deadnaming a...
Most investors would agree that the price at which shares are listed on an accredited investment exchange is as reliable a guide as any to their open market value. A tax dispute concerning a gift of shares to charity , however, showed that such an...
How does one decide whether a commercial tenant 'ought not' to be granted a new tenancy under Part II of the Landlord and Tenant Act 1954 ? The Court of Appeal addressed that and other important issues in a guideline case. The tenant of two newsagents'...
Fathers who are denied access to their children are frequently heard to complain that judges do not do enough to support them. In coming down hard on a defiant mother who refused to countenance her child having contact with her father , however, a family...
The corporate veil affords no protection to directors who have behaved fraudulently. However, as was made plain by a case concerning the frenzied market in the supply of face masks during the COVID-19 pandemic, there is a great difference between...
Law firms focused on ensuring their clients' peace of mind generally provide secure storage facilities for their important documents. A High Court inheritance dispute triggered by a landowner's missing will underlined the risks of keeping such documents at...
Anti-discrimination laws are often viewed as requiring employers to treat all their staff in the same way. However, as an Employment Tribunal (ET) ruling made plain, the positive duty to make reasonable adjustments to cater for disabled workers' needs may...
Some industrial processes simply cannot be carried on without producing noise and dust. As a High Court ruling showed , however, commercial property owners may be required to pay a high price if their activities enter the realms of nuisance. When a couple...
Where a transaction appears to be very one-sided or manifestly more advantageous to one side or the other, judicial eyebrows are likely to be raised. However, as a High Court ruling showed, such an imbalance does not necessarily mean that a bargain should be...
Having worked hard to establish the reputation of your product, there is nothing more annoying than a competitor marketing rival goods under a confusingly similar name. As a High Court ruling showed, however, registering a trade mark is a highly effective...
Those whose tax affairs are allowed to fall into disarray must live in permanent fear that HM Revenue and Customs (HMRC) will in due course descend upon them. Such anxiety proved well justified in the case of a businessman who was on the receiving end of...
Those who willingly submit contract disputes to adjudication must, save in very exceptional cases, honour the outcome without delay – no ifs, no buts. The High Court resoundingly made that point in a guideline ruling . The case concerned highway...
Most divorcees would, wherever possible, prefer to achieve a clean financial break so that they can regain their independence and move on with their lives. A High Court ruling provided a powerful illustration of why that is a sensible choice. The case...
Deficiencies in a workplace disciplinary procedure will very often render a dismissal unfair – but not always. The Employment Appeal Tribunal (EAT) made that point in finding that a hospital supervisor's dismissal was fair ( Greater Glasgow Health...
The tale of a devoted son labouring for years on a family farm only to be cut out of his father's will is so often told as to be almost a cliché. However, as a High Court ruling showed , such stories are often reflected in the sad and recurring...
When retail premises are compulsorily purchased by public authorities and forced to relocate, to what extent should compensation be paid for any resulting permanent loss of profit? The Upper Tribunal (UT) considered that issue in a guideline case . ...
The ability of modern medical technology to keep patients' hearts beating and their lungs ventilating has led to a blurring of the boundary between life and death. As a High Court ruling showed , it sometimes falls to family judges to make the desperately...
Companies that suppress their takings, thereby evading tax, may live on the fat of the land for a while. However, as a tax tribunal ruling showed , the corporate veil often affords limited financial protection to their directors when HM Revenue and Customs...
In coming to the aid of a frail and elderly householder, the High Court has ruled in a landmark case that she was on the receiving end of a fraudulent misrepresentation when a would-be purchaser of her home was falsely described to her as a cash buyer. A...
Those who manage companies in a reckless or incompetent manner can expect to be banned from holding directorships in future – but should they also be ordered personally to compensate customers who are left out of pocket? The High Court addressed that...
Parents may be worthy of praise and deeply love their children, but it sadly does not always follow that they are able to provide them with a stable home. The High Court made that point in sanctioning a little boy's placement for adoption . Due to concerns...
Making a will without the benefit of professional legal advice is an excellent recipe for strife between your loved ones after you are gone. That was sadly so in the case of a cancer sufferer who had no understanding that, when she signed her will, she was...
Small businesses not blessed with human resources departments can find it hard to accommodate disabled members of staff who need to take time off work. However, as an Employment Tribunal (ET) ruling showed, when it comes to catering for their needs, a corner...
Landowners intent on developing their properties can find it intensely annoying when neighbours resist their plans. However, as a High Court ruling made plain, the right to object to planning applications is one of the benefits of living in a democratic...
To what extent should landlords who have breached fire safety rules be entitled to recover the costs of remedying such breaches from tenants by way of service charges? The Upper Tribunal (UT) considered that important issue in a case concerning a former...
So-called 'activist' shareholders have a perfect right to seek to influence the strategy of companies in which they hold a stake. In a guideline ruling, however, the High Court shut the door on an environmental charity's novel attempt to make the board of a...
Those who attempt to lie their way to a favourable result in divorce proceedings are more than likely to be found out and hit hard in the pocket. That was certainly so in the case of an elderly entrepreneur who treated his ex-wife's financial claims as if...
There is no reason in principle why someone who is a shareholder and controlling director of a company cannot also be its employee. However, as an Employment Tribunal (ET) ruling made plain, the assessment of whether an employment relationship does or does...
Borrowers who take out loans at high rates of interest with their eyes wide open may have only themselves to blame. As a High Court case showed , however, such loans may be vulnerable to arguments that they amount to a penalty or are the product of an...
For good administrative reasons, public authorities hold a mass of personal data concerning almost every UK resident. However, as a High Court ruling showed , judges are always alert to the danger of such data being misused. In the course of possession...
People may be blinkered, difficult and downright ruthless but that does not mean that they are incapable of making a rational will. The High Court made that point in the case of a highly successful businessman who all but disinherited his children. By his...
Restrictions on the use to which properties can be put are often to be found in their title deeds and, in some cases, can have a dramatic impact on their value. A High Court case on point concerned the future of a further education college that was already...
Many families whose loved ones are in hospital on life support understandably cling to the hope that they will in time recover. As a High Court ruling showed, however, where such hopes run contrary to the weight of expert medical evidence, judges have the...
It is obviously impractical for employers to have in place disciplinary policies that set out each and every form of frowned-upon conduct. However, as an Employment Appeal Tribunal (EAT) ruling showed, employees are generally entitled to some forewarning of...
Many householders are familiar with the often traumatic experience of falling out with builders. However, as a High Court case showed , if their work is not up to scratch or left unfinished, lawyers will bend every sinew to ensure that fair compensation is...
Did business interruption insurance cover financial losses arising from the COVID-19 lockdowns? Few questions have been the subject of more litigation in recent times but, as a High Court ruling showed , there is regrettably no standard answer. The case...
Judges frequently impress on divorcing couples that it is in their own best interests to put conflict behind them and focus on achieving a sensible resolution. However, as a case in which a couple spent £8.4 million fighting over money and their...
Light pollution generated by hi-tech digital advertising displays can be a source of bitter complaint. However, such concerns were insufficient to persuade the High Court to overturn permission granted for the inclusion of one such display in a proposed...
There is a big difference between moral and legal obligations. The High Court made that point in finding that mirror wills signed by a married couple did not impose on either of them a binding obligation not to change their bequests in future, save by...
Residential landlords who neglect their legal obligations to the point of criminality can be hit with banning orders that are likely to put them out of business. In a case of importance to property professionals, the Upper Tribunal (UT) for the first time...
Even where employees have committed gross misconduct, dismissing them may be unreasonable. An Employment Tribunal (ET) made that point in the case of a store supervisor who was sacked for smoking on company premises ( Williams v Wilko Ltd ). The woman...
No amount of internet research can ever replace professional legal advice. A man found that out when his reliance on flawed web content very nearly cost him the opportunity to complete his family by adopting his stepson. The man applied for an adoption...
For businesses dealing with confidential client data, malware attacks by those intent on blackmail can represent an existential disaster. However, as a High Court ruling showed, there is a great deal that the law can do to help them. A firm providing...
HM Revenue and Customs (HMRC) adopts a tough approach when considering whether a person who claims non-resident tax status has spent more than the permitted number of days in the UK. It certainly brooked no compromise in the case of a woman who ended up with...
Banks are contractually bound to follow their clients' instructions and are not obliged to concern themselves with the wisdom or risk of their payment decisions. The point was made in a Supreme Court decision of great importance to the financial services...
It is quite common for people to get married in the knowledge that they only have a short while to live. However, as a High Court ruling underlined , such a step is often fraught with legal difficulty in terms of inheritance and should never be taken...
The COVID-19 pandemic has prompted the restructuring of numerous businesses and that can mean commercial landlords having to take severe financial haircuts. That was certainly so in the case of a once successful chain of gyms whose business was devastated...
A woman's financial claims against her ex-husband following their overseas divorce did not survive his death. In reaching that conclusion, the Supreme Court noted that the case had exposed a defect in the law that can only be remedied by Parliament. After...
Aesthetic treatments can transform clients' psychological wellbeing, boosting their self-esteem and confidence in their appearance – but do they amount to 'medical care' for VAT purposes? The First-tier Tribunal (FTT) addressed that issue in a...
Even if you do not hold legal title to a plot of land, you may well be entitled to have it transferred into your name if you have been in adverse possession of it for over 10 years and you have reasonably believed throughout that it belongs to you. That is ...
Under European law, substantial undertakings operating within the EU are required to set up European Works Councils (EWCs) to facilitate employee consultation – but did EWCs previously established by UK companies survive Brexit? In an important ruling,...
A commercial landlord may, for any number of reasons, be keen to see the back of a tenant. However, as one case showed, the question of whether a business tenancy should be renewed can in the end come down to an exercise of judicial discretion. A company's...
Some people who trade online do so in the fond hope that the income they generate will fall beneath the tax authorities' radar. A tax tribunal ruling that left one such trader on the verge of bankruptcy showed how very wrong they are. On his relevant tax...
Skeletons in the corporate cupboard may dramatically reduce the value of shares but their existence must generally be fully disclosed prior to a sale. The vendor of a care home business found that out to his cost when he was ordered to pay more than...
Couples who enter into pre- or post-marital agreements with their eyes open and with the benefit of legal advice can expect to be bound by them. The High Court made that point in a so-called 'big money' divorce case in which an extremely wealthy woman's...
Treating an employee on sick leave with distrust rather than sympathy is to positively invite Employment Tribunal (ET) proceedings. That was certainly so in the case of a disabled postman who was at home, suffering from work-related stress, when he received...
When a property is registered as an asset of community value (ACV) under the Localism Act 2011 the result can be a major headache for would-be developers. However, as a case concerning the future of a much-loved former golf course showed , overturning...
Making a valid will requires an exercise of independent decision-making, free from the undue influence of others. The High Court powerfully made that point in finding that a daughter coerced her ailing mother into bequeathing everything to her. The mother...
One good reason why professional conveyancing is always required is that lurking in the title deeds of a great many properties are clauses that may heavily restrict their development or any future use to which they can be put. One such clause came under...
When a person goes missing without trace, the fact that their assets are left in limbo often adds to the agony suffered by their loved ones. However, as a High Court ruling in a very sad case showed , such impasses can if necessary be broken by a judicial...
Share purchase agreements (SPAs) almost always contain warranties that require vendors to disclose any potential challenges or legal difficulties facing the relevant company of which they are aware. As a High Court ruling showed, any lapse in such disclosure...
High-end matchmaking agencies do far more than simply introduce lonely clients to prospective life partners. In a guideline case, however, the Court of Appeal has ruled that – at least for the purposes of VAT – their services are not equivalent...
Tax avoidance schemes are not always effective and can have serious unforeseen consequences. In a telling case on point, a man was required to pay the entirety of the Stamp Duty Land Tax (SDLT) due on a seven-figure property transaction, a bill that he would...
Shareholders and directors commonly lend money to their companies with a view to providing working capital or otherwise assisting their businesses. However, as a Court of Appeal ruling made plain , it is vital to formally record in writing the basis on...
Judges are not expected to sit placidly on the bench, silently listening to barristers' arguments. However, as a Court of Appeal ruling in a case of critical importance to the future of two children showed , there comes a point where excessive judicial...
Included in most people's wills is a clause that has the effect of revoking all their previous wills. Such straightforward provisions are usually uncontentious but, as a guideline Court of Appeal ruling showed, they can give rise to difficulties where a...
If you are concerned that a former employee is preparing to work for a competitor in breach of a restrictive covenant in their employment contract, enforcement of your rights may well depend on how quickly you consult a solicitor. The potential consequences...
Homeless applicants for public housing have a right to expect more than unthinking and mechanistic responses from local authorities. In powerfully making that point , a judge described aspects of a council's handling of a young family's case as nothing...
Any residential landlord who lets out a property without a required licence commits a criminal offence and can expect to be hit hard in the pocket. The law is not a blunt instrument, however, and the Upper Tribunal (UT) emphasised in a guideline case that...
It is every parent's worst nightmare to be accused of injuring their child. However, as a Family Court ruling showed , such allegations are subject to intense judicial scrutiny, which in some cases results in complete exoneration. An autistic toddler was...
In return for the privilege of being able to do business with the immeasurable benefit of limited liability, company directors must observe a range of duties and obligations that are designed to protect the public interest. A High Court ruling provided a...
When making your will, the general rule is that you are free to leave your assets to whomsoever you wish. However, as a High Court case concerning ownership of a thriving family business showed , such testamentary freedom may be restricted by agreements...
Even if the kind of coarse language used in traditionally male-dominated workplaces was once acceptable, it certainly is not today. An Employment Tribunal (ET) made that point in awarding substantial damages to an office administrator who was harassed by her...
Even acts of generosity can lead to litigation if the basis for them is not professionally documented. That was sadly so in the case of a businessman who stepped forward to rescue close family friends from the threat of homelessness. A couple with five...
The difference between a supply of services and facilities and a supply relating to an interest in land is important because only the latter is exempt from VAT. A tax tribunal ruling, however, showed that distinguishing one from the other is often a highly...
Tenants have a right peacefully to enjoy their homes, free from harassment by their landlords. A judge succinctly made that point in awarding substantial compensation to a couple whose landlord was anxious to see the back of them so he could refurbish and...
Direct marketing companies that take a relaxed approach to data handling have only themselves to blame if they fall foul of the law. A home improvements company on the receiving end of numerous nuisance call complaints found that out when it was hit with a...
Couples who move in together commonly believe that their shares in the property will reflect their respective financial contributions to the purchase price or mortgage. As a High Court ruling made plain, however, such assumptions are often mistaken in that...
Property vendors are nowadays routinely required to fill in lengthy information forms, giving answers to a multitude of questions that may be important to a purchaser. That task may seem mundane but, as a High Court ruling showed , it is vital to perform it...
Workplace disability discrimination claims often hinge on arguments that a disabled person was treated less favourably than a hypothetical comparator. As a guideline Employment Appeal Tribunal (EAT) decision showed, the circumstances that are imputed to such...
When married British couples separate whilst living overseas, it is quite common for competing divorce petitions to be issued both in England and abroad. A High Court ruling provided a useful illustration of the judicial approach to jurisdictional issues ...
Claims that binding contracts have been reached orally or on a shake of hands are commonly made, but are very hard to prove. A Court of Appeal ruling in the context of the drinks industry underlined the critical importance of engaging professionals to...
When making your will, you may, for one reason or another, choose to distribute your estate unevenly between your loved ones. However, as a High Court ruling showed , you are under an overriding duty to make reasonable provision for members of your family...
Making posts on social media for marketing purposes may not yield an immediate financial reward, but it is nevertheless 'work'. A tax tribunal made that point in finding that a company director who made sporadic, work-related Facebook posts during the...
Those who seek the protection of the law with metaphorical dirty hands are likely to receive short shrift. An Employment Tribunal (ET) powerfully made that point in the case of a religious leader who had engaged in tax evasion. The man launched...
Pre-nuptial agreements (PNAs) which are not entered into freely or which have unfair results will generally not be worth the paper they are written on. However, as a High Court case showed, judges are far more likely to treat them as valid if they are signed...
A redundancy process may be genuine and necessary, yet procedurally unfair. An Employment Tribunal (ET) made that point in the case of an automotive industry worker who would have kept his job had a selection criterion not been carelessly and mistakenly...
Many neighbours' disputes may, at least to an outsider, appear trifling. However, as a High Court ruling showed , they matter very much to those involved and, in the absence of amicable negotiation, they can very easily become ruinously expensive. A...
Development potential is often a critical factor when it comes to calculating amounts of compensation payable to landowners whose property is compulsorily acquired to make way for public infrastructure projects. As an Upper Tribunal (UT) ruling made plain ,...
Making reasonable provision in your will for those who depend upon you financially is a duty, not a choice. A judge made that point in coming to the aid of two sisters who were left in acute need when their father bequeathed them nothing. In a will made...
Creative people often live in fear of allegations that they have copied someone else's work. However, as a High Court case concerning a CGI dragon featured in a John Lewis TV advert showed, the law provides a route to vindication for those on the receiving...
The belief that you cease to be a UK resident for tax purposes simply by staying out of the country for a certain number of days is a common fallacy. As a TV personality, entrepreneur and property investor found out to his cost, the legal test is very much...
Anyone who engages in contract adjudication proceedings would be wise to assume that the outcome – regardless of whether it is right or wrong – will be legally binding and swiftly enforceable on a 'pay now, argue later' basis. As a High Court...
Many adopted people feel driven to embark on long and demanding quests to find their birth parents. In one case, decades of painstaking research paid off when a woman in her late 70s was granted a court order that completed her sense of identity . The...
In an era of easy, internet-based mass communication, reputations can, without a shred of justification, be destroyed at the click of a button. As a High Court case showed, however, victims of such behaviour can, with expert legal assistance, achieve both...
Workaholic directors who are not good at delegating may take a slapdash approach to paperwork – but that does not make them dishonest. The First-tier Tribunal (FTT) succinctly made that point in relieving a businessman and his company of substantial...
The National Minimum Wage (Amendment) Regulations 2023 came into force on 1 April and provided for the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates: The NLW, which applies to those aged 23 and over,...
There are all sorts of good reasons why you should instruct a solicitor to draft your will whilst you are still hale and hearty. As a High Court case showed , waiting until you are old and vulnerable before performing that vital task is to positively invite...
Many commercial property occupiers whose businesses were interrupted during the COVID-19 pandemic remain in dispute with their insurers regarding to what extent, if any, they were covered against such losses. In an important ruling, the High Court found...
A newly purchased house may require a great deal of renovation and repair work to render it habitable – but does that mean it is unsuitable for use as a dwelling for the purposes of Stamp Duty Land Tax (SDLT)? A tribunal considered that issue in a...
What is to be done when a company falls into paralysing deadlock, with equal shareholders unable to agree about anything? A judge addressed that issue in a case concerning a former husband and wife whose business and personal relationships had descended...
Disputes between separated couples as to how their children should be provided for can, in the absence of compromise, sadly reach epic proportions. That was certainly so in one extraordinary case in which a couple spent over £5 million between them ...
Establishing that an employee has made a protected disclosure is the first step on the path to success in any whistleblowing claim. However, as a case concerning a dismissed care homes manager showed, it is often much harder to prove that detrimental...
Many nationally important infrastructure projects would simply not get off the drawing board were public authorities not equipped with the power to compulsorily purchase private land for the public benefit. When it comes to paying compensation, however, what...
It is legally possible for couples to make mutual wills by which each binds the other not to alter their bequests at any point in the future, save by mutual agreement. As a High Court ruling showed , however, the inherent inflexibility of such arrangements...
All dramatic works draw on the common human condition and similarities between them, in terms of plotlines and the language used, are inevitable. The High Court made that point in rejecting a screenwriter's claim that her original works were copied by the...
One of the social effects of the COVID-19 pandemic was the creation of a fashion for householders to operate businesses from outhouses in their gardens. However, an important tribunal ruling underlined the legal hazards of such a course . In response to...
When companies purchase a vehicle, they can reclaim VAT on the transaction only if they can show that they have no intention of making it available for private use. As a case concerning the provision of a high-end Audi car to a director showed , that...
Many people who have little understanding of the tax system sensibly seek help from those with greater expertise. However, a case that exposed an apparent loophole in HM Revenue and Customs' (HMRC's) systems showed how important it is to choose your advisers...
The nation's high streets are changing and moves are afoot to demolish many once thriving department stores and replace them with new homes. As a High Court ruling showed , however, such developments are often highly controversial. A developer wished to...
Only those with the mental capacity to make important decisions for themselves can consent to marriage – or divorce. However, as a High Court ruling made plain , it is in no one's best interests for the law to maintain a marriage that has become no...
Employers are often contractually entitled to require their personnel to move from one place of work to another. However, as one case showed, doing so without consultation is a positive invitation to Employment Tribunal (ET) proceedings ( Pye v Bolton Cares...
The Data Protection and Digital Information (No. 2) Bill has received its first reading in the House of Commons, with MPs set to undertake a second reading on Monday, 17 April. The government intends this new UK version of the GDPR to 'reduce costs and...
Almost everyone has returned from a holiday feeling deeply disappointed, but a right to compensation by no means necessarily follows. However, in one case, a couple whose £20,000 polar cruise fell sadly short of their expectations successfully took a...
Minority shareholders may have limited managerial influence but they are very far from powerless and have rights that must be respected. The High Court made that point in coming to the aid of a man whose dividends were unjustifiably suspended after he was...
Tensions simmer within many families and, when making your will, you may wish to keep its contents secret from your loved ones so as to avoid feeding the fire. As a High Court case showed , however, that makes it all the more vital to engage a solicitor to...
With widely differing degrees of success, many enthusiastic investors buy and sell shares on their own account in the hope of boosting their incomes – but can such activities be viewed as a 'trade' for tax purposes? The First-tier Tribunal (FTT)...
In cases where even a succession of stiff prison sentences has failed to bring about compliance with court orders, what is a judge to do? A family judge faced exactly that quandary in the case of a father who defiantly refused to cooperate in arranging the...
Commercial property occupiers who are dissatisfied with the valuation put on their premises for business rates purposes can do a great deal more than just grin and bear it. In a case on point, the tenant of a waste transfer station succeeded in slashing its...
Employers should take careful note of a case in which a manager's reference to the 'limitations' of a bar attendant who suffered from osteoarthritis was adjudged to be unfavourable treatment giving rise to disability discrimination ( Taylor v Hoddom Castle...
Failing to make reasonable provision for your dependants in your will is to positively invite discord between your loved ones after you are gone. That was certainly so in the case of a man who bequeathed not a penny to his elderly widow . The man wanted...
Disappointed people often claim that others have made themselves rich by usurping their brilliant business ideas. However, as a High Court ruling in a case concerning a thriving online fashion company showed , proving such allegations can be an uphill...
Landowners should sit up and take notice of the Court of Appeal's ground-breaking decision to award thousands of pounds in compensation to a property investor, the value of whose land was blighted by notoriously invasive Japanese knotweed. The case...
Directors whose companies fail to make accurate VAT returns can expect to receive stiff financial penalties – but only if such failures are deliberate. In a guideline case, a tax tribunal adopted a narrow interpretation of that word in relieving an...
Discerning where an individual is domiciled for tax purposes can involve delving far back into his or her family history. In a case on point, a tax tribunal's inquiries began with the birth of a wealthy businessman's father in Austria at the end of the First...
In public procurement exercises, the tricky business of uploading bids to e-tendering sites can be rendered more hazardous by leaving it to the last moment. In a case on point , a series of minor human errors led to a missed deadline and the loss of a...
Any proposal for a child to have gender surgery is likely to be subject to close judicial scrutiny. In opening the way for a teenager to undergo a double mastectomy abroad, however, the High Court reminded local authorities that they must always treat the...
A commercial property owner who for years shelled out for drainage bills that it was never obliged to pay must be reimbursed every penny. That was the effect of an important High Court ruling in which utility companies were found to have been unjustly...
In rare and exceptional cases, family courts have to intervene to protect the welfare of children even before they are brought into the world. A judge did just that in the case of a baby boy who was at high risk of being born HIV positive . The boy's...
To make a valid will, you need a certain level of mental capacity. However, as a High Court ruling showed, a flawless memory is not required and those suffering from mild cognitive impairment may not be disqualified from expressing their wishes. The case...
Business owners and managers tend to view writing job references as an important but relatively routine task. However, the need to choose words carefully – and to take professional advice where necessary – was underlined by a High Court ruling in...
Fierce competition between retailers, particularly during the Christmas period, has a tendency to spill over into intellectual property disputes. Exactly that happened in a High Court case concerning design rights in festive bottles of gin . A supermarket...
So-called 'cowboy' builders who demand overpayment for delayed and shoddy work are a curse on householders. However, as a Court of Appeal ruling showed , the law takes a tough line with dishonest tradespeople. The case concerned a builder's work for four...
Couples who enter into a pre-nuptial agreement (PNA) with their eyes wide open can expect to be bound by its terms. However, as the outcome of a 'big money' divorce case made plain , judges have the power to effectively rewrite them if they fail to make...
Official decision-makers are often accused of acting with closed minds. However, as a Court of Appeal ruling in a planning case made plain , there is a great difference between unlawful predetermination and a legitimate pause for thought. The case...
Many media personalities who provide their services via their own private companies have, in tax terms, expensively fallen foul of the so-called IR35 legislation. However, in one case, a Rugby Union commentator's company succeeded in overturning six-figure...
If you feel that you have been unjustly denied an inheritance, you should get in touch with a solicitor straight away. The dangers of delay were made plain by a case in which foot-dragging led to the sacrifice of a possible six-figure legacy. The case...
Traders who choose to put tax at the bottom of their payment priorities are asking for trouble. However, in one case, a businessman persuaded a tax tribunal that he acted reasonably in delaying VAT payments so that he could pay his hard-pressed staff in...
If a neighbour has been granted planning permission for a development to which you object, you may feel that there is little or nothing you can do about it. As a tribunal ruling showed, however, you may well be wrong about that. The case concerned a...
Mentions of age discrimination may bring to mind images of grey-haired employees being treated less favourably than their younger colleagues. As a case concerning a teenage college student showed, however, young people enjoy the same legal protection as...
You might think that the making of a care order implies blame on the part of a child's parents. However, as a family judge's ruling in the case of a tragedy-struck 14-year-old girl made plain , you would certainly be wrong about that. The girl was brought...
Tough sanctions imposed in response to Russia's invasion of Ukraine have left many Russian-owned companies in a state of zombie-like paralysis. However, as a High Court ruling showed, insolvency practitioners are working hard to ensure their orderly...
Many commercial leases appear to confer on landlords a wide and unilateral power to calculate and demand payment of service charges. An important Supreme Court ruling , however, indicates that they may not enjoy quite such a whip hand in future. A...
Adults who lack the capacity to make important decisions for themselves are entitled to their autonomy and should never be equated to children. The Court of Appeal trenchantly made that point in directing that a man with a severe learning disability should...
Large employers often have 'cooling off' policies in place that address the common situation of employees orally announcing their resignation in a stressful moment and subsequently having second thoughts. As an Employment Tribunal (ET) ruling showed,...
Engaging a professional to draft your will and give advice has many advantages that may not be apparent at the time. In a case on point, a lawyer's prudence in arranging a medical assessment of an elderly client proved decisive in the Court of Appeal's...
Business owners who feel that their non-domestic rates bills are unfairly high should seek professional advice without delay. The point was powerfully made by the case of a determined hotel owner who successfully argued that the valuation of his premises...
When life partners are in business together, they all too frequently pay scant regard to the legal requirements involved in running a company. As a High Court ruling showed , however, such an informal approach can have serious and unforeseen consequences in...
Those dissatisfied with HM Revenue and Customs (HMRC) decisions must exercise any right of appeal within tight legal time limits and should consult a solicitor as a matter of urgency. The point was powerfully made by the case of a businessman who failed to...
It is quite common for divorcees to claim that they have been placed under undue pressure to strike an unfavourable financial deal. In a big money case, however, a judge ruled that a wife was no lamb to the slaughter but voluntarily signed up to a...
Community open spaces and leisure facilities are heavily protected by planning law. However, as a High Court ruling showed, even they must sometimes make way for strategic developments that are considered to serve the wider public interest. The case...
The owners of established brands often complain that trade rivals are mimicking the get-up of their products and trading on their hard-won reputations. As a High Court ruling in the context of the premium vodka market showed , however, proving such...
There can be few things more wounding or worrying than to be on the receiving end of a poison-pen letter campaign. However, as a High Court ruling showed , the law provides an effective means by which victims of such behaviour can achieve both public...
Those who delay making a will until they are at death's door create a very real risk of conflict amongst their loved ones after they are gone. That was sadly so in the case of an elderly man who was in hospital, suffering from advanced bladder cancer, when...
When an employee announces that she is pregnant, the prospect of maternity leave and potential managerial difficulties may well enter an employer's mind. However, as an Employment Tribunal (ET) ruling showed, simply offering congratulations may, in legal...
Large houses set amidst rolling acres are an abiding feature of English rural life – but should such properties necessarily be viewed as wholly residential? In answering that question in a landowner's favour, the First-tier Tribunal (FTT) relieved him...
Fraud is a very real risk faced by investors in property developments and that is why detailed professional supervision of projects is so essential. The point was powerfully made by a case in which a family fell victim to dishonesty and lost millions on the...
If you were to sell a work of art on the strength of professional advice only to see it sold on soon afterwards for a very much higher price, you might be forgiven for feeling hard done by. However, as a guideline High Court ruling showed , it by no means...
The fathers of those who are given up for adoption as babies are often not identified on their birth certificates and that can be a painful barrier to their formation of cultural and family identities in later life. As a High Court ruling showed, however,...
5G mobile phone masts are sprouting up all over the country and most people would agree that there is a real need for them. However, as a High Court ruling showed, they are not wholly exempt from planning rules and they cannot be located just anywhere. A...
HM Revenue and Customs (HMRC) are always on the alert to spot businesses that suppress their cash takings with a view to avoiding tax. However, as a tax tribunal ruling concerning an insolvent fish and chip shop chain showed , suspicions of deliberate...
Is it right for gametes – sperm or eggs – to be collected from dying people who can make no choices for themselves so that their genetic legacy can live on after they are gone? The High Court grappled with that issue in a desperately sad case . ...
Are employers obliged to make reasonable adjustments to cater for the particular needs of disabled employees where to do so would cause disadvantage to their non-disabled colleagues? That issue was addressed by the Employment Appeal Tribunal (EAT) in a...
Legal challenges by losing tenderers to the outcome of public procurement exercises are relatively common, but it is very much rarer for a judge to be asked to nip such an exercise in the bud. That, however, is exactly what happened in a case concerning NHS...
When making a will, it is vital to remember your obligations to family members and others who depend upon you financially. As a High Court ruling showed , however, your duty is to make reasonable provision for them – no more. The case concerned a...
When spouses each make valuable contributions to a long marriage, the general rule is that marital assets should be divided equally in the event of divorce. As an unusual High Court ruling concerning the validity of a French marriage contract showed,...
The importance that planning policy gives to the preservation of heritage assets was underlined by a High Court case in which planning consent for a controversial high-rise apartment block in an iconic riverside location was overturned. The relevant site...
Shareholders are obviously liable to pay Income Tax on their dividends, but what if a declared dividend is not – and, in reality, never will be – paid? A tax tribunal pondered that issue in a case concerning an otherwise successful property...
A redundancy process that includes length of service or seniority as a selection criterion is always likely to be vulnerable to challenge on ageism grounds. In one case, an international travel operator fell into precisely that trap ( Irving v TUI Airways...
Even the most sophisticated companies can fall victim to ransomware and online blackmail. However, as a High Court ruling showed, judges have a formidable arsenal of powers to tackle such abuse and are on duty day and night. The case concerned a company...
In a head-turning decision, the High Court has acknowledged that increased rainfall arising from environmental changes was one cause of excess seepage of water from a landowner's field into a neighbouring domestic garden. The garden owner sought an...
Judges take a robust approach to enforcing contract adjudicators' decisions and will only overturn them if they have been made in excess of jurisdiction or in serious breach of the rules of natural justice. The High Court made that point in a case...
With many more people running businesses from home in a post-COVID-19 world, the spotlight has inevitably fallen on commonplace restrictions on the use to which domestic premises can lawfully be put. In a case on point, a couple required a tribunal's...
Should NHS trusts be permitted to provide VAT-free parking to patients, staff and visitors, or would that amount to an impermissible distortion of competition? With around £70 million in tax at stake, the Upper Tribunal (UT) has decisively answered...
Taking legal advice when making your will is more than likely to reap dividends after you are gone. In one case, a solicitor's wholly reliable evidence proved decisive in resolving an extraordinarily bitter family inheritance dispute . By his final will, a...
Waste dumping scars the landscape but it can be very hard to identify perpetrators, who commonly take steps to cover their tracks. In one case, however, a judge was able to pinpoint those responsible for depositing close to 20 tonnes of waste in a disused...
Delays in surrogacy treatment in England may be long but, as a High Court ruling showed , those who look abroad to fulfil their desire for parenthood may well be placing their own and their children's legal status at risk. The case concerned a same-sex...
When one company acquires all or part of the assets of another, is the former legally obliged to take on the latter's employees on the same terms as before? That issue was the focus of an important Employment Tribunal (ET) case arising from the insolvency of...
When it comes to tax matters, there is a tendency for fiscally inexperienced people to simply sign whatever documents their accountants put in front of them. That can be a risky approach but, as a First-tier Tribunal (FTT) ruling showed, there is often an...
When Paddington Bear took tea with Her Late Majesty the Queen during her platinum jubilee celebrations, a developing High Court dispute concerning the proper interpretation of a clause in a royalty distribution agreement (RDA) is unlikely to have featured...
If the tranquillity of your home is blighted by noise or any other form of nuisance, you don't have to just grin and bear it. In a case on point, the High Court came to the aid of residents who said that their lives were rendered a sleepless purgatory by...
Some couples have second thoughts in the midst of divorce proceedings and get back together. However, in a unique decision, the High Court has ruled that the resumption of a toxic relationship does not amount to marital reconciliation . The case concerned...
It is increasingly commonplace for owners of vacant commercial buildings to permit their occupation by so-called 'property guardians' with a view to protecting them from squatters and vandals. As an Upper Tribunal (UT) ruling showed , however, such...
Any ambiguity in your will creates a risk of strife amongst your loved ones after you are gone and that is one good reason why professional drafting is so important. As a High Court case showed , however, judges are adept at resolving uncertainty and...
A redundancy process in which a decision to dismiss is effectively taken in advance of consulting an affected employee will almost never be fair. The point was made by the Employment Appeal Tribunal (EAT) in the case of a nurse who was selected for...
In many commercial disputes one deceptively simple, but at the same time crucial, question arises: whether particular terms and conditions are incorporated in a contract. A High Court ruling provided an excellent illustration of how the legal principles that...
When buying anything, from a toothbrush to a luxury car, consumers are entitled to expect that their purchases are of satisfactory quality. The point was made by the case of a woman whose high-end sports car sprang a catastrophic leak . About 15 months...
To what extent are mortgage brokers required to consider the security or otherwise of underlying investments that their clients hope will, in due course, repay a loan? The High Court considered that burning issue in the case of a couple whose foray into...
Many a rock band's name is dreamt up by youthful musicians without the slightest regard for the value it may one day have. However, chart success tends to breed goodwill in a name and, as a High Court ruling showed , that is a sadly frequent cause of...
Cinema operators who were forced to close during COVID-19 lockdowns have failed to convince the Court of Appeal that they should be relieved of the obligation to pay rent . In a guideline ruling, the Court found that it was the tenants, not the landlords,...
The outcome of international child abduction disputes very often depends on a single issue – where is the child concerned habitually resident? That was certainly so in the case of a toddler with an English-born mother and an Israeli father . The...
When it comes to bonuses, commitments made to employees must be honoured. An Employment Tribunal (ET) made that point in coming to the aid of a salesman whose employer prevaricated on its obligation to reward him with a six-figure sum following his...
Prolific will writing is very often symptomatic of a complicated life. That was certainly so in the case of a wealthy businessman who wrote four wills, benefiting different members of his family, during the final 40 years of his life. The man had a large...
Judges are well aware that litigation is stressful and that those involved may become angry or frustrated – however, there is a point at which abusive behaviour crosses the line. In a case on point , a man whose foul-mouthed tirade left a family judge...
Should jumbo, American-style marshmallows, usually used for roasting over an open fire, be classified as confectionary? By answering 'no' to that question, a tribunal left HM Revenue and Customs (HMRC) with a bitter taste in its mouth . The case concerned...
In order to establish that you have become a non-UK resident for tax purposes, you need to show a change in the pattern of your life amounting to a real loosening of your ties to this country. A wealthy businessman who failed to pass that test had reason to...
The primary duty of directors is to promote the success of the companies they serve for the benefit of their shareholders – but do they also owe a duty to creditors? The Supreme Court's answer to that question is bound to herald a sea change in the...
In many big money divorce cases, disputes concerning the validity and enforceability of pre- and post-nuptial agreements take centre stage. However, as a Family Court ruling showed , such agreements do not displace the judicial obligation to achieve a fair...
Almost all commercial leases are subject to covenants restricting the use to which the premises can be put. However, as an Upper Tribunal (UT) ruling made plain, tenants who are prejudiced by such restrictions can take effective steps to have them modified. ...
When making your will, there are very good reasons why it makes sense to appoint a professional to administer your estate. A High Court ruling showed why the modest cost of doing so is very nearly always well worth it . After some relatively small...
Victimisation of workers does not necessarily come to an end with the termination of their employment. The point was made by the case of a logistics operative who was labelled a troublemaker by a member of his former employer's senior management team ( ...
Many frail and vulnerable people have an antipathy to institutional care and wish for nothing more than to stay in their own homes. That may not always be feasible but, as a Court of Protection ruling showed, judges pay the greatest respect to their freedom...
If noise arising from major infrastructure projects disturbs your peace and diminishes the value of your home, you have a legal right to fair compensation. In a case on point, a householder living a mile away from an extended airport runway was awarded...
When registering a trade mark, it is vital to conduct a comprehensive check that you are not treading on the toes of others who may have got there before you. The point was made by a High Court case concerning two technology repair companies that applied...
The wrench of a child leaving home is a tough experience for many parents and that can be particularly so when the child is disabled. However, as a Court of Protection case showed , not even parents are entitled to stand in the way of their offspring...
Worldwide freezing injunctions (WFIs) are powerful judicial tools that can have a grave impact on the lives of those against whom they are targeted. However, as a High Court ruling made plain , they are a necessary means of ensuring that assets are not...
Can a non-executive director who receives no more than an honorarium for services that he provides voluntarily enjoy the protected status of a 'worker'? That was the thorny issue addressed by the Employment Appeal Tribunal (EAT) in a guideline case ( Catt v...
When making your will, it is vital to bear in mind the responsibilities you owe to those who depend on you financially. In a case on point, the High Court came to the aid of a 12-year-old boy whose aunt treated him as if he were her own child throughout...
Those involved in the hospitality or retail trade who suppress their cash takings with a view to avoiding tax must live in fear that the next person to walk through the door will be a tax inspector. As a case concerning a takeaway restaurant showed , such...
Conducting your trade through the medium of a limited company can bring tax and other benefits. However, as a case concerning the clawback of COVID-19 support grants paid to a fitness coach showed , it can also have disadvantages, not all of which can be...
Tenants of commercial premises are often subject to rigorous repair obligations and are required to hand them back at the end of their leases in a similar condition to that in which they found them. In one High Court case, a hotel operator who failed to...
If you are a council tenant and are anxious to ensure that a loved one succeeds to your tenancy after your death, you should seek legal advice straight away. A High Court case powerfully illustrated the potentially dire consequences of failing to do so. The...
As demand for personal protective equipment exploded at the start of the COVID-19 pandemic, the business community leapt to the pumps. However, in the context of knife-edge negotiations for the supply of millions of surgical face masks, the High Court has...
Divorcees who are unwilling to give ground and negotiate responsibly with a view to achieving a financial settlement with their ex-spouses are highly likely to pay a stiff price for their lack of flexibility. The High Court emphasised the point in a...
Harassment in the workplace can descend into downright cruelty and employers who fail to stamp out such behaviour can expect to pay a heavy reputational and financial price. In a case on point, a sandwich shop worker who endured her line manager's wounding...
The trouble with wills that have not been professionally drafted is that they very often signally fail either to accurately reflect the testator's wishes or to achieve fairness. That was certainly so in the case of a man who, by his home-made will, all but...
Sporting and other community facilities are obviously desirable but, as a guideline High Court ruling showed , there are effective legal steps you can take if they become a magnet for anti-social behaviour that amounts to a statutory nuisance. Three...
Much of England's green and pleasant land is protected against all but agricultural forms of development. However, as one case showed, the relentless pressure to build more new homes means that such restrictions may not be written in stone. The case...
Public contract tendering exercises are meant to ensure fairness, transparency and, not least, value for taxpayers' money. However, as a case concerning the award of an NHS contract all too clearly showed , they can sometimes go horribly wrong. A provider...
Family judges are often called upon to make agonising decisions concerning medical treatment of those who have lost the ability to express their own choices. However, as one case showed, they bend every sinew to discern what their wishes might be and to...
International trading companies are expected to carry out careful due diligence on their clients and suppliers to ensure that they avoid unwitting involvement in tax fraud. However, in relieving a long-established business of multi-million-pound VAT...
It is commonplace for parents to put their hands in their pockets to help their children set up in business. As a High Court ruling in a bitterly contested inheritance case showed , however, a failure to formally document the precise legal basis on which...
Businesses that shoulder the vast marketing effort and expense of turning their trade marks into household names can take effective legal steps to prevent competitors obtaining a free ride on their cherished reputations. Well-known energy drinks manufacturer...
No one should be surprised to hear that, when a same-sex couple have a child following lawful IVF treatment, each of them has a right to be registered as the child's legal parent. However, as a High Court case showed , whilst the law has generally kept pace...
Employers who offer unpaid internships often feel that they are acting benevolently in giving inexperienced people a chance to learn the ropes. However, many interns have a legal right to be paid the National Minimum Wage (NMW) and, as one case showed, a...
When interpreting wills, judges focus on the actual words used and that is one good reason why professional drafting really matters. As a guideline case showed , only in the event that the wording of a will is meaningless or ambiguous will extraneous...
A temporary pavement licensing regime that was introduced to enable al fresco dining at the height of the COVID-19 pandemic has been extended by the Government. Initially put in place via the Business and Planning Act 2020 , the measure was intended to...
There are few things more concerning than a proposal by your neighbours to extend their property in a way that may threaten the structural integrity of your home. As one case showed, however, voicing your opposition to such a proposal via the planning system...
The franchising model enables many people to achieve their ambition of setting up in business on their own account. However, as a High Court case showed , it is vital not to let your heart rule your head and such an enterprise should never be ventured...
Some divorcees drag their feet in a misguided attempt to put off the hour when they must divide their assets with their ex-partners. However, a case involving a husband who caused costly delay when he asserted that he had COVID-19 showed that family judges...
The acrimonious end of intimate relationships is sadly often marked by the making of wounding accusations. However, as a High Court case made plain , anyone involved in such personal disputes should think long and hard before resorting to defamation...
Many thousands of carers continued to toil under conditions of enormous pressure throughout the COVID-19 pandemic. However, an Employment Tribunal (ET) has found that a care home provider breached its duty in failing to place an extremely clinically...
It is a sad fact that many people lose their ability to make rational decisions in old age and that is why it is so vital to make a professionally drafted will before time catches up with you. The point was powerfully made by a High Court ruling . About...
When companies experience cashflow difficulties, stressed directors all too often prioritise trade and other creditors over HM Revenue and Customs (HMRC). As a tax tribunal ruling showed, however, such a course is almost never wise and is highly likely to...
Losses incurred on the disposal of an asset can be set against future profits on other investments for Capital Gains Tax (CGT) purposes. As a First-tier Tribunal (FTT) ruling showed , however, behind that simple statement lie layers of complexity. The case...
Britain's high streets have changed immeasurably in recent decades and many once proud buildings are no longer attractive to retailers. An Upper Tribunal (UT) ruling in the context of a business rates dispute reflected that sad history of decline. The...
In modern offices where CCTV is ubiquitous and partition walls are flimsy there is an obvious risk of commercially sensitive conversations being overheard. In a guideline decision, the High Court pondered the legal consequences of such an incident . Two...
In a unique decision arising from a woman's tragic death when pregnant with twins, the High Court gave posthumous effect to her longstanding wish to have a child by granting her bereaved husband permission to make use of an embryo stored in a fertility...
There is nothing at all wrong with judicial office holders having strongly held social or political views. However, as one case showed, where they are expressed publicly, they may give rise to an appearance of bias in the eyes of a reasonable bystander ( ...
No one would be surprised to hear that late filing of a tax return is likely to result in a financial penalty – but what if a return is submitted too early? In addressing that novel issue, the First-tier Tribunal (FTT) identified flaws in guidance...
Those in the early stages of asbestos-related illness often receive an initial award of damages on the basis that they can seek further compensation in the event that their condition deteriorates. In a ruling which broke new legal ground , the High Court...
In a commercial context, information is power and it can be a crushing disadvantage if confidential data finds its way into the wrong hands. However, as a High Court case showed , there are powerful steps that specialist lawyers can take to ensure that the...
If your land has been compulsorily purchased to make way for a public infrastructure project, you are entitled to full and fair compensation. Local authorities may be keen to pay as little as possible in such cases but, as an Upper Tribunal (UT) ruling...
Your neighbours owe you a duty of care and, if they cause a nuisance that results in you suffering financial loss, you are entitled to compensation in full. The point was made by the case of a landowner whose development hopes were stymied by flooding...
When people die, it is the duty of the administrators of their estates to gather in their assets and distribute them to those entitled to inherit them. As a case concerning the contents of a deceased artist's flat showed , however, that task is by no means...
Justice that can be accessed only by the super-rich is not justice at all. A High Court judge made that point in noting that financial remedy proceedings in divorce cases are fast heading for Ritz Hotel status – affordable only by the well-heeled...
Responsible employers who follow full and fair procedures in line with the Acas Code generally have a powerful defence to unfair dismissal claims – but what if a procedure is found to be a total sham? The Employment Appeal Tribunal (EAT) considered...
Contracts for the sale of goods almost always stipulate a date by which payment must be made. However, as a High Court ruling concerning the sale of a classic Ferrari racing car made plain , it does not necessarily follow that the timing of payment is of...
There is such a thing as a reasonable excuse for failing to file your self-assessment tax return. However, in an unusual case, the First-tier Tribunal (FTT) ruled that a businessman's alleged debilitating fear of making a mistake in his return did not...
Alternative investments may offer attractive rates of return, but they should never be entered into without professional advice. A High Court case concerning numerous small investors who staked their life savings on the success of an ill-fated hotel...
Antique restrictive covenants are found in the title deeds of many period properties and can have a deadening effect on development opportunities. However, as an Upper Tribunal (UT) ruling showed , they are not written in stone. A large suburban house was...
Sixty per cent of British businesses have seen an increase in hybrid working since the COVID-19 pandemic, according to a new survey commissioned by the Advisory, Conciliation and Arbitration Service (Acas). The research also found that over half of...
No one knows when death will come calling and it is equally a truism that, if you fail to make a professionally drafted will, you store up trouble for your loved ones after you are gone. As an unusual Family Court ruling showed, that is particularly so if...
Boundaries between properties are usually marked by a line on a small-scale Land Registry plan but they may be invisible on the ground. Precisely that difficulty was the root cause of a bitter dispute between owners of two riverside homes. The owners could...
Businesses that operate in highly regulated fields can be permanently shut down at the stroke of an official pen. However, as a case concerning the wholesale liquor trade made plain , the law requires that such decisions are reasonable. The case involved a...
There can be few questions of greater importance than 'Who is my parent?'. A judge made that point in taking the unprecedented step of enabling rectification of an adopted woman's birth certificate to reflect the identity of her natural father. The...
Directors who cause insolvent companies to trade when there is no reasonable prospect of creditors being paid put not just their livelihoods but their careers on the line. That was certainly so in the case of a media company director who was disqualified...
In a ruling which will be greeted with joy by the growing community of self-builders , a couple who made a very handsome return on their 'Grand Designs'-style project have been relieved of a six-figure Capital Gains Tax (CGT) bill. The couple bought a plot...
Most people understand that companies have legal identities separate from the individuals who control them. The application of that basic principle can, however, be problematic and certainly posed a difficult conundrum in a case concerning an agricultural...
Lasting powers of attorney (LPAs) enable thousands of vulnerable people to have their financial and other affairs managed by others whom they trust. However, as a High Court case showed , it is vital to remember that they can only be granted by those who...
Following recovery from the immediate effects of COVID-19, a substantial number of people have gone on to suffer from a phenomenon commonly known as 'long Covid'. In an important ruling, an Employment Tribunal (ET) found that the condition is capable of...
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...
When buying properties that comprise more than one residence, multiple dwellings relief (MDR) is available against Stamp Duty Land Tax (SDLT). As a First-tier Tribunal (FTT) ruling showed , however, both the availability and extent of such relief is often...
Disputes as to whether an employee has voluntarily resigned or been dismissed are commonplace and often raise difficult factual issues. That was certainly so in a case concerning an airport coach driver who, on leaving the office the day after the first...
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...
Minority shareholders may have little say over a company's day-to-day management but they are entitled not to be subjected to unfair prejudice by the majority. The High Court made that point in the context of a family company that became the focus of a...
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...
Those who put their money into nascent businesses can in certain circumstances claim tax credit under the Enterprise Investment Scheme (EIS). However, as one case showed, in order to qualify for such relief, investors must place their capital at genuine risk...
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...
Advances in building techniques have made it possible to build additional storeys on many blocks of flats. Such developments may not be popular with existing residents but, as a High Court case showed, the pressure on housing stocks is such that planning...
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...
Evidence concerning negotiations that take place prior to termination of employment are generally inadmissible in Employment Tribunal (ET) proceedings. However, as a guideline decision showed, that rule can be disapplied where such negotiations are marred by...
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...
Negative online reviews can be disastrous for professional people whose livelihoods depend on their good reputations. As a High Court case showed , however, where such reviews stray into libel the law will not hold back in coming to their aid. The case...
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...
In the bookmaking industry, bets are often placed during telephone calls that last just a few moments and that gives rise to an inevitable risk of human error. In rejecting a punter's claim that he was contractually entitled to six-figure winnings on a...
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...
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 ...
Commercial operations frequently encounter noise complaints from neighbours and that can create a powerful barrier to development. However, in one case, the fierce objections of local residents did not deter the High Court from upholding planning permission...
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...
When lending money to friends, acquaintances or anyone else, the terms on which sums are advanced may be entirely clear to you in your own mind. However, as a High Court ruling showed , the absence of a professionally drafted loan agreement is a positive...
Openness and transparency are key to promoting a healthy working environment. An Employment Tribunal (ET) made that point in taking a very dim view of a clandestine rendezvous between a salesman and his line manager in a shopping centre car park ( ...
When selling your business, the structure of the transaction matters enormously and should always be the subject of professional advice. In a case on point, two women who sold their company for a seven-figure sum ended up with Capital Gains Tax (CGT) demands...
There is nothing wrong with an employee being paid in a tax-efficient manner. As an Employment Tribunal (ET) ruling showed, however, where such arrangements stray into the realms of unlawful evasion the consequences are likely to be severe. The case...
Every fashion industry professional knows that innovative designs tend to spawn imitation. However, as a High Court ruling showed , there is a great difference between acceptable inspiration and illegitimate copying. The case concerned a company that sold...
Children do not, as a matter of law, have capacity to make important decisions for themselves – but that does not mean that their wishes and feelings are irrelevant. In an unusual case on point, the High Court gave effect to a teenage foster child's...
The likelihood of planning consent being granted in respect of a plot of land can be a crucial determining factor when assessing its value. As an Upper Tribunal (UT) ruling showed , the existence or otherwise of such so-called 'hope value' is often the...
Sick and vulnerable people can be prone to the malign, even fraudulent, influence of relatives or others who are intent on maximising their inheritance. However, as a High Court case showed , such conduct is unlikely to go undetected. The case concerned a...
If you have suffered financial loss due to another's breach of competition law, expert lawyers will see to it that you are fairly compensated. In a case on point, a provider of supplier assurance schemes that was for years kept out of the railway...
Restrictive covenants that forbid property owners from causing annoyance, nuisance or disturbance to their neighbours commonly appear in title deeds – but how are they to be interpreted? In the context of a dispute between residents of a housing...
The English language is constantly evolving and words that might once have been considered harmless are now regarded as racist, homophobic and sexist slurs. An Employment Tribunal (ET) powerfully made that point in condemning a manager's persistent...
No matter how strongly you may feel, you should pause for thought before venting your spleen on social media. As a High Court ruling showed, expressions of regret after the mouse has been clicked may not be enough to save you from the crushing legal...
Rich individuals often have their feet firmly planted in more than one country and that can give rise to disputes as to where they should be taxed. In a guideline case, the First-tier Tribunal (FTT) considered the position of an extremely wealthy man with...
So-called 'big money' divorces may grab the headlines, but lower-value disputes can often be the hardest to resolve. In a case on point, a family judge laboured to meet the reasonable needs of a divorcing couple whose debts far exceeded their modest...
If you object to a planning application, you are perfectly entitled to encourage others to join you in voicing opposition. However, as a High Court ruling showed , the fact that objections may, in effect, come from a single source is relevant to the...
Strains on the labour market caused by the COVID-19 pandemic have resulted in a great many latent disputes concerning employment status coming to a head. That was certainly so in the case of a woman who, despite her lynchpin role in an events and...
There is ultimately only so much that you can do to prevent your loved ones falling out over inheritance issues after you are gone. However, as a High Court decision showed, the threat of bad blood developing can be greatly reduced by making an expertly...
If you are facing a tax inquiry, a lawyer will advise you that there are a wide variety of sensible steps you can take. However, as was underlined by an Upper Tribunal (UT) ruling , repeatedly failing to comply with HM Revenue and Customs (HMRC) requests...
When buying land it is vital to have a full understanding of any restrictions on the use to which it can be put. In a striking case on point, a couple were caught unawares by one such restriction and had their hopes of constructing an equestrian training...
No matter how much you respect and trust your friends, lending them money can be fraught with risk and should never be done without first taking professional advice. A case on point concerned a couple who lent £210,000 to a neighbour to help him fund...
Businesspeople who personally guarantee corporate debts may feel they are under such extreme pressure to do so that they have no choice. As a High Court ruling showed, however, only in very rare cases will judges find that such pressure crosses the line...
Numerous hospitality and other businesses suffered crushing losses when they were denied access to their commercial premises during COVID-19 lockdowns. However, many of them can take comfort from the High Court's ground-breaking ruling that a group of...
Overseas surrogacy arrangements are an effective means of completing families. As a High Court ruling showed , however, they are notoriously replete with legal pitfalls and should never be entered into without first taking professional advice. The case...
When christening a new business it is madness not to take professional advice so as to ensure that you are not transgressing anyone else's intellectual property rights. A case on point concerned a modest Chinese takeaway that shared the same name as an...
When paying money to settle Employment Tribunal (ET) proceedings, employers are not infrequently motivated by a desire to make what they perceive as a nuisance go away – but how should such payments be treated for tax purposes? The First-tier Tribunal...
The question of whether someone has suffered a 'detriment' is the central issue in a great many employment cases where discrimination or victimisation is alleged. In an important decision, the Employment Appeal Tribunal (EAT) has given authoritative guidance...
Even with the most careful drafting, there is always a risk that a will may be capable of bearing more than one meaning. In resolving a family inheritance dispute, the High Court considered the extent to which extraneous evidence of a will-maker's...
In a novel decision of interest to the international trading community, the High Court ruled it arguable that an English jurisdiction clause was incorporated in a petroleum supply contract notwithstanding that the alleged deal was done informally over the...
Finding your way around the intricacies of the planning system without professional advice is, for most people, a near impossibility. The point was powerfully made by the case of a couple whose intimate living space was overlooked by a skylight fitted to a...
When people dispose of assets shortly before having themselves declared bankrupt, it is inevitable that eyebrows will often be raised. However, as a judge's ruling showed, it is one thing to allege an improper motive and quite another to prove it. The case...
Land is often sold subject to restrictive covenants that inhibit the use to which it can be put. As a guideline Court of Appeal ruling showed , however, the distinction between restrictions that provide a personal benefit to the vendor alone and those that...
Corporate reorganisations arising from a change in ownership very often result in a need to reduce staff numbers. However, as one case showed, it is vital to conduct redundancy exercises fairly and openly and with careful regard to the particular needs of...
Dark secrets lurking in your family background are likely to cause you untold pain. As one case showed , however, bringing the truth to light in the safe environment of a family court can draw the sting and bring peace to you and future generations. The...
Strike action that grounded an airline's planes did not amount to an 'extraordinary circumstance' that justified passengers being denied compensation after their flights were cancelled. In reaching that conclusion, the Court of Appeal observed that...
The categories of business that enjoy VAT exemption are highly restricted and any attempt to extend them is likely to encounter stiff opposition from HM Revenue and Customs (HMRC). That was certainly so in the case of a woman who provided private tuition in...
HM Revenue and Customs (HMRC) investigations can be a daunting and potentially very costly experience for any business. However, as a tax tribunal ruling showed, clear and comprehensive record-keeping is the best defence. The case concerned two traders in...
Judges have no power to rewrite your will after your death so as to achieve a result which, in their view, better reflects your wishes. The High Court made that point in upholding the validity of a Parkinson's disease sufferer's will although, at least in...
For a design to qualify for protection as intellectual property, it must both be novel and have individual character. In a guideline case, the High Court found that the design of Union Jack-emblazoned hoodies and T-shirts, targeted at the London tourist...
When it comes to divorce, it is very common for one spouse to argue that he or she should receive the lion's share of the marital wealth. However, as a guideline case concerning an entrepreneurial couple showed , fairness usually demands that an equal...
When marketing commercial premises, they obviously have to be made available for inspection by prospective buyers, tenants or their representatives – but to what extent, if any, do such visitors owe the property owner a duty of care? The Court of...
Apparently trifling neighbours' disputes over a few inches of land have a nasty habit of taking on the proportions of a state trial, with legal costs to match. That was sadly so in a case concerning the positioning of a fence between two suburban gardens. ...
The intense vulnerability of many negligence victims requires lawyers to take careful steps to protect them from exploitation by others and the consequences of their own poor decision-making. A case on point concerned a recipient of a seven-figure...
Agency workers have a right to be informed by those who hire them of permanent positions that become vacant – but are they also entitled to apply for such posts? Following an important test case, the Court of Appeal has answered that question...
It makes perfect sense that the market value of shares given to charity is deductible from the donor's tax liabilities. However, as an important tax tribunal ruling showed , discerning exactly what that value is can be very far from straightforward. The...
The suspension of live sporting events during the COVID-19 pandemic was a force majeure event that justified early termination of a media rights contract. The High Court so ruled in a case of great significance to the business community . After a tendering...
A bewildering array of corporate structures is all too commonly used to conceal the real ownership of property. However, as a High Court case showed, judges are well versed at finding their way through the maze and uncovering the true position. The case...
Keeping your will up to date is a very good idea, but making changes that are likely to disappoint members of your family who might expect to inherit can be a recipe for dispute after you are gone. That was certainly so in a High Court case concerning a...
Court orders are sometimes obtained by improper means, but when the truth emerges – as it almost always does – those responsible are bound to pay a crushing price. That was certainly so in the case of a businessman who obtained a divorce on the...
Trade secrets are the lifeblood of many businesses and the law will provide powerful assistance in protecting them. That was certainly so in the case of a ship design company whose confidential information was blatantly misused by a prospective client. ...
Many people very sensibly confer lasting powers of attorney (LPAs) on others so that their affairs can be properly managed in the event that they lose the ability to do so themselves. However, as a High Court ruling underlined , it often makes good sense to...
Absentee or non-resident tenants who do not leave their landlords with a forwarding address place themselves in acute legal danger. In one case, a tenant who failed to take that sensible step suffered forfeiture of her 140-year lease due to her non-payment...
Employers who discriminate against pregnant women or new mothers can expect to reap a bitter harvest of financial and reputational damage. An Employment Tribunal (ET) made that point in describing a woman's suspension and dismissal whilst on maternity leave...
Media personalities, IT professionals and others often obtain perfectly legitimate tax advantages by providing their services as independent contractors via their own private companies. As one case showed, however, the tax authorities are making...
Only expenses that are incurred wholly and exclusively for the purposes of trade can be deducted from a business's tax liabilities. That threshold is, to say the least, a demanding one but, as a First-tier Tribunal (FTT) ruling showed, it is not...
Your assets are your own and, when making your will, you have complete freedom to leave them to whomever you choose. As a case concerning a business tycoon's £100 million estate showed , however, a will signed without the testator having knowledge and...
The COVID-19 pandemic caused grave disruption to the 2019/2020 Premier League season – but it did not fundamentally change the format of the competition. That was the conclusion the High Court reached in the context of a $200 million contract dispute ...
Children may not have the capacity to make important decisions for themselves, but that does not mean that family judges ignore their wishes and feelings. In a highly unusual case on point, a 17-year-old girl was granted her adamant wish to be adopted by...
The chronic shortage of affordable homes is a powerful driver in favour of permitting building projects that might otherwise be considered objectionable. The High Court made that point in upholding planning permission for residential development of a...
Companies that spend vast sums on developing products have every right to feel aggrieved when they are subjected to wholesale internet piracy. The High Court made that point in coming to the aid of video gaming giant Nintendo. Since the launch of its...
Landlords who rent out houses in multiple occupation (HMOs) without a required licence are exposed to the double whammy of criminal prosecution and the prospect of having to repay rent to their tenants. As an unusual Upper Tribunal (UT) ruling showed ,...
A fear of contracting COVID-19 or infecting others with the virus is both worthy of respect and readily understandable. However, an Employment Tribunal (ET) has ruled in a novel case that it does not amount to a philosophical belief ( X v Y ). The case...
There can be a world of difference between a moral obligation and a legal one. The High Court made that point in rejecting a daughter's claim that part of her deceased mother's stake in a residential property was held on trust for her. By the unequivocal...
The practice of permitting so-called property guardians to occupy premises in order to protect them against trespassers and vandals is now widespread – but what is their status in law? The Court of Appeal considered that issue in a guideline case . ...
Before deciding where a child's best interests lie, family judges often have to conduct detailed inquiries into the character and conduct of their parents. In a unique case on point , a judge ruled that a father was probably responsible for the fatal...
Inventive employees can find it galling that copyright in their creative works generally belongs not to them but to their employers. As one case made plain, however, that is one of the sacrifices that has to be made in return for a regular salary. The case...
If a neighbour has been granted planning permission for a development to which you object, you would be forgiven for thinking that there is nothing more you can do about it. As one case showed, however, with the benefit of expert legal advice that is by no...
Keeping proper tax records may be time consuming and laborious, but a failure to do so can have disastrous consequences in the event of a visit by an officer of HM Revenue and Customs (HMRC). A company found that out to its cost after failing to convince...
Where a company becomes involved in the fraudulent evasion of tax, the corporate veil will rarely protect its directors from personal liability. An elderly businessman found that out to his cost when he received a seven-figure bill that was likely to...
Where irresolvable differences of opinion render an employment relationship entirely unworkable, dismissal may be justified. However, as one case showed, a knee-jerk response is never wise and a failure to allow time for reflection and the observance of...
Brexit has for years been a constant topic of conversation, but some of its potentially serious consequences remain largely unknown outside specialist legal circles. That was certainly so in the case of a retired couple who were perturbed to receive a...
Some corporate takeovers are controversial while others are not, but, either way, judges perform a vital role in ensuring that every shareholder gets a fair deal. A proposed change in ownership of a multinational consultancy company provided a perfect...
The question of who is to blame for the breakdown of a marriage is often uppermost in divorcees' minds, but it is hardly ever relevant when it comes to fairly dividing up assets. The High Court made that point in the case of a husband who kept two families ...
Operators of noise-generating businesses sometimes have good reason to fear the consequences of residential development nearby. In one case, however, planning permission for construction of 79 new homes on a site adjoining a historic airfield survived a High...
Illegal ticket touts who contend that their crimes are victimless are seeking to justify the unjustifiable. The Court of Appeal made that point in a landmark case of crucial importance to the sports and entertainment industries. The case concerned two...
Family relationships can become increasingly complex over time, particularly where marital breakdown intervenes, and that is why it is so important to keep your will up to date. As one case showed, a failure to take that sensible course can positively invite...
Conducting a fair redundancy process requires a careful, almost forensic approach and it is almost never good enough for employers to rely on a subjective assessment of an employee's past performance. An Employment Tribunal (ET) succinctly made that point in...
When a relationship between partners who jointly own their home breaks down, one of them may move out leaving the other in sole occupation. That is a commonplace scenario but, as a High Court case showed, it can give rise to legal and financial issues that...
The legal right that many commercial tenants enjoy to have their leases renewed can be overcome if their landlords 'intend' to occupy the premises for their own business or residential purposes. However, as a High Court ruling made clear, the concept of...
There is nothing unlawful about tax avoidance schemes but, however intricate and apparently foolproof they may be, their effectiveness can never be guaranteed. A businessman found that out to his cost after one such scheme failed to shield him from a...
If goods you have received do not come up to specification, are you within your rights to refuse to pay for them? The High Court addressed that critically important question in a case concerning the supply of building aggregate that was alleged to have...
If someone on whom you depend financially dies without reasonably providing for you in their will, you should contact a solicitor straight away. In a High Court case on point , a delay in seeking legal advice very nearly stymied a disinherited widow's claim...
Tax evaders rarely understand the potential consequences of their wrongdoing. That was certainly so in the case of two cab drivers who underdeclared their earnings to the tax authorities and, in doing so, came perilously close to sacrificing any claim they...
It may sound surprising, but you need not necessarily be disabled in order to suffer disability discrimination. As one case showed, it is legally possible for a non-disabled employee to suffer discrimination by association with a disabled colleague ( ...
Many families have one foot in the UK and another abroad and that can give rise to parental disagreement as to where their children should live. Wherever in the world British children may be, however, family judges in this country have an inherent power to...
The litigation process can, to a non-lawyer, appear to be a maze of procedural rules replete with traps for the unwary. In one case, a woman's claim against a builder went wrong almost from the start when she failed to pay a court fee on time. Following a...
If you run a business and feel that you were wrongly denied government financial support during the COVID-19 pandemic, you should contact a solicitor straight away. A small fashion retailer who did just that succeeded in a High Court challenge . The...
Those who pay their taxes late can expect punishment – but there is such a thing as a reasonable excuse. In one case, a man who failed to notify the tax authorities of his obligation to pay the High Income Child Benefit Charge was relieved of...
In order to be subject to non-domestic rates, a commercial space must be capable of beneficial occupation for the purpose for which it is intended. In a guideline case, a tribunal considered whether that criterion is met by so-called 'white space' in the...
When faced with a bank's formal demand for payment, individual debtors can feel that there is little they can do but comply. However, as a High Court ruling showed , with the right legal advice they are very far from powerless. A bank served a man with a...
It is established law that contract adjudicators do not have authority to consider more than one dispute at a time. However, as a High Court ruling made plain, there is a potential conflict between that rule and the public policy imperative to encourage...
Where words used in a will are ambiguous, judges will strive to interpret them in a way that gives effect to the deceased's intentions. An instructive Court of Appeal decision on point hinged on the little-known fact that the Channel Islands are not...
Can the economic havoc wreaked by the COVID-19 pandemic justify the re-drawing of final financial orders made following a divorce? The High Court has ruled in a guideline case that the answer to that question is 'probably not'. The case concerned a couple...
Many businesses, particularly those that deal with governmental authorities, sensibly have anti-corruption policies in place. One such policy came under close analysis in an employment case concerning a golfing trip provided to a public official ( Thompson...
Tenants who fail to pay their rent on time place themselves in real danger of having their leases forfeited. As a Court of Appeal ruling showed , that risk exists no matter how small the arrears and no matter how short the delay in payment may be. The case...
You may understandably feel overawed by the might of the tax authorities but, with the law on your side, the balance of power is far more even than you might think. In a case on point, a couple struck an important blow for the cohort of determined people who...
When discerning whether an individual is an employee or a self-employed partner in a professional firm, judges look beyond the label attached to their engagement and focus on the reality of the relationship. A tax tribunal ruling provided a prime example of...
If someone on whom you depended for support has died without making reasonable financial provision for you, you should consult a solicitor without delay. In a case on point, the High Court came to the aid of a widow who was left largely reliant on benefits...
Onerous terms and conditions cunningly hidden amidst the small print of a contract are likely to be viewed as entirely worthless by a judge. The High Court made that point in trenchantly criticising a contract presented by a mobile phone and...
The parking of cars along shared access routes is all too often a source of acrimony between neighbours. A High Court ruling provided a clear explanation of the legal principles commonly applied when resolving such disputes. The case concerned a lane that...
Workers wishing to discern the extent of their entitlements need usually do no more than read their employment contracts. As one case showed, the occasions when further rights are to be implied into a contract, having been established by custom and practice,...
The advent of so-called 'no fault' divorce is on the horizon but, until then, a great many divorce petitions will continue to be issued on the basis of unreasonable behaviour by one party or the other. As a High Court ruling underlined , the requirement to...
Cowboy builders who rip off householders are a well-known blight on society. As a Court of Appeal ruling showed , however, judges are well abreast of their activities and culprits can expect severe punishment, up to and including imprisonment. The case...
Friends who go into business together sadly often forget that personal relationships do not always stand the test of time. Trust alone does not provide a firm foundation for such ventures and, as a High Court ruling showed, legal formality at the outset...
You are only able to deduct accommodation and other expenses from your Income Tax liabilities if they have been wholly, exclusively and necessarily incurred in the performance of the duties of your employment. That is a very high hurdle but, as a tax...
Wholesale copyright infringement – otherwise known as piracy – has been a feature of the internet almost since its inception. In coming decisively to the aid of six major film and television studios, however, the High Court showed that...
Workplace disciplinary hearings should always be conducted on the assumption that the fairness of the procedure followed is in future likely to be rigorously tested by an Employment Tribunal (ET). A case on point concerned an adult education worker who was...
In an era of increasingly fluid family relationships, many children are brought up by step-parents – but what is the consequence of that social change in terms of inheritance? The High Court addressed that issue in a guideline ruling . The case...
A company's accounts cannot be retrospectively adjusted to meet the convenience of its directors. The High Court made that point in ruling that the reclassification of a director's loan account just before a company entered liquidation was of no legal...
Vast numbers of people have been prompted by the COVID-19 pandemic to take up working or running businesses from home – but do they need planning permission for a change of use? The High Court addressed that burning issue in the case of a personal...
If your right to play a full part in your child's life has been undermined by his or her wrongful removal from England, a specialist family lawyer can help you achieve a reunion. A case on point concerned a baby girl who, without her father's consent, was...
Noise pollution may blight people's lives, but it by no means always amounts to an unlawful nuisance for which compensation is payable. The High Court resoundingly made that point in a case concerning a holiday park frequently overflown by noisy RAF jets. ...
Residential property often represents the majority of a person's wealth and valuing it for Inheritance Tax (IHT) purposes is, par excellence, a matter for professionals. In a case on point, a son who dispensed with expert tax and valuation advice following...
Maternity leave should be a period of joy and tranquillity but, all too often, it is marred by discrimination. As an Employment Tribunal (ET) decision showed, however, employers who treat new mothers unfavourably can expect to pay a high reputational and...
If you are on the receiving end of an adverse tax decision, any delay in seeking legal advice can be fatal to your cause. In a case on point, an importer of mobility scooters came dangerously close to losing its right of appeal against six-figure tax...
You are perfectly entitled to write your children or other close family members out of your will, but such a course can be an invitation to dispute after you are gone. That was certainly so in a High Court case concerning a man who left everything he owned...
No matter how long and successful a business relationship may be, there is always a risk that it may end acrimoniously. Such disputes can be intractable and, as a High Court ruling showed , there are times when only the law can provide closure. The case...
The emotional element involved in lending money to friends and loved ones makes it all the more necessary to first seek independent professional advice. A case on point concerned a businessman who lent a small fortune to a close friend but had to launch...
Where the COVID-19 pandemic rendered the use of commercial premises illegal or unviable, should the resulting losses fall on the landlord or the tenant? The High Court pondered that burning issue in a decision of vital importance to property professionals...
A word out of place can lead to the sacrifice of valuable legal rights and that is why it is vital to seek professional advice the moment a potential dispute looms on the horizon. The point was made by the case of a couple who faced a challenge to their...
Artificial intelligence may be advanced but, at least so far as patent law is concerned, it has yet to overcome the human monopoly on inventiveness. The point was made by a Court of Appeal test case concerning devices that were said to have been invented by...
It may come as a surprise but, even if you have been divorced abroad, there is a great deal that an English family lawyer can do to ensure you receive a fair financial deal. In one case, the High Court came to the aid of a woman whose marriage to an...
The COVID-19 lockdowns plunged thousands of businesses into dire financial straits but, as an Employment Tribunal (ET) ruling showed, the unprecedented crisis in no way relieved hard-pressed employers of their legal obligation to manage redundancy processes...
Words are not numbers and even the most careful draftsperson cannot guarantee that the meaning of a will is always clear beyond doubt. As a High Court case showed , however, judges are adept at resolving ambiguities so that the true intentions of testators...
Commercial negotiations often involve many meetings and any amount of talk, but the question of whether anything has actually been agreed is a common source of dispute. As a High Court case showed, the only real way to avoid such discord is to engage a...
So-called DIY builders who 'construct' their own homes can reclaim VAT incurred in doing so. As one case showed, however, there is a very great difference between the ordinary English usage of that word and its meaning in VAT legislation. The case concerned...
Those who are awarded public contracts very often make substantial investments in property and equipment so that they can perform their obligations – but who owns the product of such investments? The High Court considered that issue in a case...
Where one parent moves abroad with his or her children, leaving the other behind, the result can be an international tug of war. As a High Court ruling showed , when called upon to play the part of referee in such contests, the paramount focus of family...
There are few things more serious in an employment context than sacking a whistleblower for performing a valuable public service. The Employment Appeal Tribunal (EAT) made that point in the case of a highly regarded nurse who was treated grossly unfairly for...
Not every life is profitable, at least in financial terms, and it is important to remember that your debts do not die with you. A High Court ruling showed the serious problems that dying insolvent, without putting your affairs in order, can create for your...
There are few things more thrilling than bidding at an auction, but raising your paddle has very real legal consequences. A case on point concerned a businessman who mistakenly believed that he was acting solely on behalf of a company when he bought two...
When seeking investment advice, it is vital to only use the services of authorised practitioners who are highly qualified and regulated by law. As a High Court case showed , it is otherwise all too easy to fall into a fraudster's clutches. A woman was...
If your company is trading in default of its tax obligations, the corporate veil may very well afford you no protection against the financial consequences. The sole director and shareholder of a hotel management company that failed to register for VAT found...
If you buy goods that fail to live up to a salesman's hyperbole, you may be entitled to compensation and should consult a solicitor immediately. In one case, a homeowner who had solar panels installed in the forlorn hope that they would pay for themselves...
Justice should not only be done but should be seen to be done. That phrase may be somewhat hackneyed but, as a High Court planning case showed , it is a golden rule that serves to root out even the appearance of bias in official decision-making. The case...
Surnames reflect family heritage and most people view them as an essential part of their identities as human beings. A family judge made that point in choosing a new double-barrelled surname for a little girl so that she would no longer bear a nominal...
The average consumer is not a fool, but trade mark law is all about mistakes and unwitting assumptions they might be expected to make. The Court of Appeal made that point in a case concerning competing brands of bourbon . A supplier of luxury bourbon held...
Agatha Christie would struggle to imagine the plots of some inheritance disputes that come before the courts. That was certainly so in one case in which a judge found that a son resorted to forgery in concocting a bogus will after his mother died. Prior...
Many homes or businesses are only accessible via neighbours' land and that can prove fertile ground for dispute. However, as a High Court case showed , expert lawyers are adept at ensuring their clients' unhindered use of rights of way. A couple's home and...
Ever since a crucial alteration was made to the wording of the Equality Act 2010 , the question of where the burden of proof lies in employment discrimination cases has been the focus of intense legal debate. An important Supreme Court ruling has, however,...
A record amount of Inheritance Tax (IHT) is being recouped from UK taxpayers by the Treasury, according to recent data published by HM Revenue and Customs. The statistics, released in late August, show that £2.1 billion was collected by the government...
If you feel that you have been treated unfairly in a public contract tendering exercise, you are anything but powerless and should take legal advice straight away. A High Court case on point concerned the award of a contract for the supply of protective...
The confidentiality of the process by which an adopted child becomes part of a new, permanent and inviolable family unit is, for very good reasons, sacrosanct. A judge made that point in refusing a man's application for his biological parenthood of an...
Few human activities are entirely risk free but, when deciding whether to authorise potentially hazardous developments, planning professionals have to keep the worst-case scenario well in mind. In a case on point, the High Court opened the way for...
One of the best things you can do for your loved ones is to sign a professionally drafted will. As a High Court case showed , failing to take that easy and cost-effective step is to risk plunging those closest to you into legal difficulties after you are...
Banter is one thing, but employers who turn a blind eye to workplaces descending into toxic arenas of discriminatory abuse can expect to reap a bitter harvest. That was certainly so in one case in which an Employment Tribunal (ET) ordered a company to pay...
Parents who send their children to private school are entitled to expect that they will receive a reasonable standard of education – and, at the very least, that the school concerned has lawful authority to teach them. In a rare case on point , a...
HM Revenue and Customs (HMRC) officers wield great power but are not immune from error and, with the right legal advice, their decisions can sometimes be overturned. In one case, a Chinese restaurant accused of systematically under-declaring its takings was...
The means by which the government procured urgent supplies of personal protective equipment (PPE) in the early days of the COVID-19 pandemic have been the subject of fevered debate. However, as one case underlined , it is a feature of a free society that...
Stepping up from the ranks to become a full partner in a limited liability partnership (LLP) involves a fundamental change in status from employment to self-employment. The tax consequences of that shift came under analysis in an important Upper Tribunal...
Judges play a crucial enforcement role in the planning process and those who fail to comply with their orders can expect stern punishment. In one case, a homeowner who breached planning control when he built a huge subterranean leisure facility under his...
No matter how small your business may be, it is always worth engaging a solicitor to ensure that you have proper trade mark protection. In a High Court case on point, registration of various trade marks paid dividends to a sole trader who made a modest...
Commercial leases frequently stipulate that premises are to be handed back to the landlord 'with vacant possession' – but what exactly does that mean? The Court of Appeal pondered the issue in a case concerning an office block that was stripped back...
Even the most carefully drafted will can contain inadvertent clerical errors that leave room for doubt as to the document's true meaning. As a High Court ruling showed , however, judges happily have the power to correct such mistakes so as to ensure that...
An intransigent and dogmatic approach to divorce is an infallible way of making the process far more painful and costly. A man who insisted that his ex-wife's financial entitlements should be reduced to reflect the poor quality of their short, childless...
The pressure put on many employment relationships by COVID-19 was illustrated by the case of a care worker who was sacked by her vulnerable charge's mother after she went to the pub in the very early stages of the pandemic ( Meynell v Stephenson ). The...
It often falls to judges to address the most dreadful consequences of the COVID-19 pandemic. That was certainly so in a case where the Court of Protection found that keeping a much-loved husband and father on life support would merely serve to prolong his...
Commercial negotiations may proceed for many months and involve any number of meetings, messages and phone calls. However, as a High Court ruling showed , the question of whether a binding contract has been completed very often hinges on whether a signature...
Even in the absence of a formal lease, the existence of a tenancy can in some cases be inferred from an occupier's exclusive possession of premises and the payment of rent. The Upper Tribunal (UT) did just that in opening the way for a company to seek...
Family relationships can be red in tooth and claw and appointing relatives, rather than a professional, as executors of your will can prove a costly mistake. That was certainly so in one case, where bitter litigation between siblings resulted in legal costs...
Many companies admirably soldier on through cash flow difficulties, but it is the mark of a competent director to know when to pull the plug. A businessman who left that decision far too late was banned for four years from being a director or otherwise...
Any inaccuracy when filling in your tax return can have severe consequences, so it really does make sense to seek professional assistance. The point was powerfully made by the case of a financier who narrowly escaped a stiff financial penalty after failing...
When children suffer unexplained injuries, few would quarrel with social workers and medical professionals taking a precautionary approach. However, as a family judge's ruling showed , the cloud of suspicion that often hangs over parents in such cases is...
Thousands of businesses left struggling by the COVID-19 pandemic have had little choice but to shed staff. However, as an Employment Tribunal (ET) ruling showed, the legal requirement that redundancy exercises must be transparent and fair has remained in...
UK Border Force officers wield a battery of powers designed to combat smuggling – but they must not be exercised unreasonably. The First-tier Tribunal (FTT) made that point in coming to the aid of a woman whose family car was loaded with over 300...
Family-run enterprises represent an enduring and highly effective business model – but only for so long as trust and affection between board members persists. In one case, discord between a father and son required High Court intervention to restore...
Before embarking on any form of property development it is absolutely vital to seek a lawyer's confirmation that you are entitled to proceed. The point was underlined by the case of a couple who knocked down their home and replaced it with a block of flats...
When christening a new business, it is vitally important to get a professional to check that the name you have chosen does not tread on anyone else's intellectual property rights. In one case, a bitter harvest was reaped by a jewellery designer who failed...
Commercial property owners are increasingly plagued by so-called 'urban explorers' who risk life and limb by scaling high-rise buildings for the entertainment of an online audience. As a High Court ruling showed , however, judges can take effective –...
Far too many people put off making a will until ill health strikes and reminds them of their mortality. In a striking case on point, the High Court ruled that a will signed by a prosperous farmer when he was in his 80s and suffering from dementia was not...
The law protects workers against detrimental treatment for taking part in the activities of independent trade unions – but such activities have long been interpreted as not including strikes or other forms of industrial action. That legal position has,...
A 'couple' is defined in law as two people living as partners in an enduring family relationship – but what exactly does that mean in a world that has witnessed a metamorphosis in human relationships during the last few decades? The High Court...
The government is currently reviewing responses to its public consultation on helping taxpayers get their offshore tax right before it progresses to drafting new legislation on the issue. The consultation, which closed on 15 June, focused on how HM...
When deciding whether a worker is employed or self-employed for tax purposes, the principal factors taken into account are mutuality of obligation, the level of control in the relationship and a person's ability to substitute someone else to perform their...
Concerns that children may be used as pawns amidst the cut and thrust of divorce proceedings are often expressed by one side or the other. However, a High Court ruling in the context of a big money case showed that family judges are aware of such risks and...
If your property has been compulsorily purchased by a public authority to make way for an infrastructure project, you should be entitled to compensation. As one case showed , however, such claims are subject to a strict time limit and lodging them at the...