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The law relating to the division of family assets on divorce varies widely across the world and the UK is generally regarded as one of the fairer jurisdictions for such financial arrangements in that the assets tend to be divided more equally than in many...

The Government has taken steps to halt the 'Tier 1 Investor' visa scheme after it became clear that it was being used to launder the proceeds of criminal activity and tax evasion. The scheme allowed wealthy individuals to enter the UK and obtain indefinite...

Is compensation paid to individuals whose businesses have failed due to mis-selling of financial products subject to Income Tax? In a decision that will disappoint many victims of bank wrongdoing, the First-tier Tribunal (FTT) has answered that question in...

Can a building which incorporates parts of structures previously on the same site be described as 'new'? In upholding an enforcement notice that required total demolition of three residential buildings, constructed in breach of planning control, the Court...

One of the more interesting aspects of the new Technology Strategy document published by the Information Commissioner's Office (ICO) is that it specifically identifies Artificial Intelligence as a data protection risk to individuals and concludes that it...

Inheritance Tax (IHT) is not only payable on the value of the estate of a deceased person, but can also be levied on 'transfers of value' from the deceased's estate in the seven (exceptionally 14) years prior to their death. But what counts as a transfer of...

You might think that where the boundaries of property lie should be clear, but boundary disputes are a fruitful source of argument in the courts. A recent case arose when, between contracts being exchanged on a property and the completion of its purchase, a...

There is a widespread belief that every UK company director has to file a tax return. Indeed, the Government's own website suggests that being a company director alone means you should register for self-assessment and file a tax return annually. However,...

It is a mark of a civilised society that anyone who suffers a wrong at the hands of state authorities is entitled to compensation. In a case on point, a prisoner whose release was considerably delayed when the Parole Board was stricken by staff shortages ...

The Financial Ombudsman Service (FOS) exists to deal with complaints between financial service businesses (such as banks, insurance brokers, and loan and mortgage providers) and their customers – some of which are also businesses. Access to the FOS is...