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The Upper Tribunal (UT) has upheld an appeal by the landlords of a rental property against a decision of the First-tier Tribunal (FTT) to vary an improvement notice, finding that the FTT had failed to explain why the local authority was justified in...

The High Court has ruled that a will made by an elderly woman less than two years before she died was invalid because she lacked testamentary capacity when it was made. The woman had died in October 2014 at the age of 95. In January 2013 she had made a...

In a ruling that clarifies the circumstances in which non-matrimonial assets can become 'matrimonialised', the Supreme Court has upheld a decision of the Court of Appeal that a transfer of assets from a husband to a wife as part of a tax planning exercise...

Paragraph 7 of Schedule 3 of the Mental Capacity Act 2005 gives the Court of Protection the power to exercise its functions under the Act in relation to an adult who is habitually resident in England and Wales. It is therefore sometimes necessary for the...

The First-tier Tribunal (FTT) has allowed a company's appeal against a VAT assessment raised by HM Revenue and Customs (HMRC), finding that the assessment was made when it was countersigned by an HMRC officer and was thus made outside the statutory time...

If a UK domain name held by someone else is similar to your own name or trading style, you can seek to have it transferred to you by making a complaint to Nominet UK through its Dispute Resolution Service (DRS). Recently, an academy trust responsible for 26...

The licensing regime for houses in multiple occupation (HMOs) exists to protect the safety and welfare of tenants. Recently, four tenants of an unlicensed HMO obtained rent repayment orders totalling £23,177. The tenants had rented a four-bedroom...

Anyone who requires assistance with their tax affairs should ensure that they deal with a reputable and appropriately regulated advisor. Recently, a courier who claimed rebates for work expenses on the basis of misleading advice was unsuccessful in his...

The High Court has refused a university's application for permission to adduce expert evidence relating to the interpretation of a licence it had entered into with a pharmaceutical company. Under the licence, which was entered into in 2004, the university...

The Family Division of the High Court has granted a mother's application for her younger daughter, who was living with her father in the USA, to be returned to the UK. The mother and father had decided to separate in 2020 but, due to the COVID-19...