People have a great level of freedom to leave their estates as they choose and disappointed relatives must overcome a high hurdle to successfully challenge a will. Recently, the daughter of a woman who made a will leaving her entire estate to one of her sons...
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Rule 22 of the Tribunal Procedure (Upper Tribunal) Rules 2008 provides that, where the Upper Tribunal (UT) refuses permission to appeal against a decision of the First-tier Tribunal (FTT) or gives only limited permission, it must give reasons for its...
The First-tier Tribunal (FTT) has found that a repayment of Income Tax due to a taxpayer who had died during the relevant tax year formed part of her estate for Inheritance Tax (IHT) purposes. The taxpayer had died on 18 December 2020. Her son, who was...
A guide to issues relating to property boundaries is available on the government's website. The guide notes that, in England and Wales, there is usually no record of the exact boundary between two properties or the ownership of boundary features between...
The Cyber Security and Resilience (Network and Information Systems) Bill, which was announced by the government in the King's Speech following the last general election, was introduced to Parliament on 12 November 2025. The Bill will reform and add to the ...
The Family Court has rejected a husband's application to set aside a financial remedy order made in his absence after he ceased to participate in the final hearing. The husband and wife had separated in 2022 after 15 years of marriage. On the first day of...
The Upper Tribunal (UT) recently set aside a decision of the First-tier Tribunal (FTT) upholding prohibition orders in respect of 15 flats, finding that the FTT had erred in accepting the local authority's calculation of the risk posed by the lack of space...
The best way to minimise the risk of a successful challenge to your will is to have it drawn up by a qualified solicitor. Recently, a woman's challenge to her elderly father's final will was rejected by the High Court . The man had made the will in March...
The Financial Conduct Authority (FCA) has outlined plans to reform the mortgage market, which could make it easier for first-time buyers and self-employed people to purchase properties. The reforms also aim to help homeowners access housing wealth in later...
A company that was incorporated by members of an insurance broking partnership and acquired the partnership's business has failed to persuade the First-tier Tribunal (FTT) that amortisation of the goodwill it acquired was deductible for Corporation Tax...
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