When a farmer dies, close relatives are in certain circumstances entitled to succeed to any agricultural tenancies he or she held. However, strict time limits and other procedural rules apply to the exercise of that right, which is why bereavement should not...
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Many vulnerable people who fall into debt are tempted to raise cash on the security of their homes. However, a case in which an elderly couple came within an ace of losing the roof over their heads stands as a warning to all that such arrangements should...
Losing money at the hands of a crooked employee is a sadly familiar experience for many businesses, but what are the tax consequences of such deceit? The First-tier Tribunal (FTT) tackled that issue in the case of a catering supplies company whose manager...
Very rich people often live jet set lifestyles of ceaseless travel, so pinning down the country in which they are domiciled can be a serious challenge. The High Court faced exactly that difficulty in a case concerning the acrimonious breakdown of a...
A recent case decided by the Scottish Courts shows the wisdom of not making irrevocable decisions that you may later come to regret. It involved a woman who gifted her house to her daughter and son-in-law, retaining a tenancy for life over the property....
Agreements are frequently reached behind closed boardroom doors, but a failure to engage a professional to record them, contemporaneously and in writing, can cause serious problems down the line. That was certainly so in one case concerning the tax...
Where people lack the mental capacity to make important decisions for themselves, judges will step in to ensure that their best interests are served, as was demonstrated by an unusual case in which the Court of Protection (CoP) authorised the planned...
When a couple wished to avoid paying Stamp Duty Land Tax (SDLT) on the purchase of a property, they hit on what looked to them like a great idea. Instead of buying the property outright, they paid for it in two stages…a deposit, plus the purchase of...
A fundamental principle of good government is that anyone on the receiving end of an adverse decision is entitled to know why it was made. In a case on point, the High Court came to the aid of a housing developer who could only speculate as to the reason...
Companies are notoriously difficult to value, and particular problems can arise when they form the principal assets to be divided in divorce proceedings. In a big money case on point, the High Court bridged a huge gulf between the value placed by a wife...
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