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Individual Savings Accounts (ISAs) have many advantages over normal savings accounts – chiefly that the investment income earned on them is tax free and gains within them are not subject to Capital Gains Tax. They are, not surprisingly, widely regarded...

Unauthorised online streaming of major sporting events, depriving organisers of their legitimate revenues, is ever on the increase. However, as a case in which the High Court came to the aid of a boxing match promoter showed, the law is far from powerless...

The widespread belief that 'an Englishman's home is his castle' can all too easily lead the unwary into breaching planning rules. That was certainly so in a case concerning a householder who found herself in serious trouble after splitting her home into...

An increasing number of local authorities run licensing regimes to ensure the quality of accommodation provided in Houses in Multiple Occupation (HMOs). An important High Court ruling has, however, established that licence fees levied on landlords must not...

When an investment is made in a capital asset that subsequently becomes valueless, the loss can normally be used to reduce future liabilities to Capital Gains Tax when a capital asset is sold at a profit. There are also rules which permit trading expenses...

Worldwide freezing orders are an essential means by which dissipation of wrongfully obtained money and assets can be effectively prevented. However, as an important High Court ruling showed , such orders are only worth the paper they are written on if they...

If parents engaged in child contact disputes take up entrenched positions, it is very nearly always the child that suffers most. Such disputes can often be defused by taking legal advice at an early stage in order to promote dialogue and an amicable...

Firms that do not have a social media policy in place should give consideration to introducing one and taking steps to make it part of the terms and conditions of employment for all staff members. Use of the Internet during working hours can be a...

Lending money to the public is, for obvious reasons, a heavily regulated activity and, as a case concerning timeshare properties showed , any involvement by those who are not authorised to carry out such activity can render credit agreements entirely...

One of the motivations for setting up a limited company is that the risk for the shareholders is limited to the investment they have made in the company's shares. A quietly launched consultation document issued by HM Revenue and Customs (HMRC), which...