Dependants who have not been adequately provided for in a deceased person's will may be able to make a claim for financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 . Recently, the High Court considered such a claim by...
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Companies intending to raise funds through schemes that offer tax relief to investors should always obtain expert advice to ensure they comply fully with the rules applying to those schemes. Recently, two companies that had issued shares under the Enterprise...
Where a mortgage lender claims possession of a property that has been let without the lender's permission, the Mortgage Repossessions (Protection of Tenants etc) Act 2010 gives tenants the right to apply to the courts to postpone the date for delivery of...
The government's website provides guidance for landlords on changes contained in the Renters' Rights Act 2025 . Key changes which will take effect on 1 May 2026 include: The abolition of assured shorthold tenancies (ASTs). All existing ASTs will...
In certain circumstances, the courts are able to grant permission for continued storage of gametes or embryos where the strict legislative requirements for consent to such storage have not been complied with. Recently, the High Court considered 15...
Business agreements should always be formally documented, and failing to do so is a recipe for dispute in the future. Recently, the Court of Appeal dismissed a man's appeal against the rejection of his claim that he had been promised a 50 per cent share in...
The Income Tax rates and allowances for the 2026/27 tax year are largely unchanged from 2025/26. The Personal Allowance – the amount you can earn before you begin to pay Income Tax – remains at £12,570. It reduces by £1 for every...
Where a partnership's members include a company, the company's share of the partnership's profits is calculated as if the partnership's trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . The Court of Appeal...
From 1 May 2026, changes brought in by the Renters' Rights Act 2025 will provide more rights and better protection to tenants in the private rented sector. Changes introduced by the Act include: The abolition of assured shorthold tenancies. All...
A woman's family have succeeded in their challenge to a will purporting to leave her £500,000 estate to her partner after a judge ruled that the will was a forgery. The woman had made a will in 2022 leaving her estate in trust to her daughter. After...
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