Home ownership is generally regarded as providing safety and long-term security, but this is not always the case as properties can be compulsorily purchased by public authorities to make way for socially beneficial developments. Any householders affected are...
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When you appoint a solicitor to be the executor of your will, you can be assured that they will understand their duties and can be relied upon to comply with them. However, as a High Court case showed, the same sadly cannot always be said of friends or...
Planning permissions mean what they say and judges are very reluctant to imply terms into them, even in order to correct flawed drafting. That point was made by the High Court as it opened the way for a former DIY store to be used for food retailing. ...
When a same-sex couple undertook fertility treatment which led to the birth of a baby girl, the intention was that both would be listed as her legal parents. However, due to mistakes made in processing the necessary forms, only one of the couple was shown as...
To what extent are the costs of professional advice given to a director tax deductible by the company that he or she serves? A tribunal tackled that thorny issue in a case of importance to company directors and their tax advisers. A director of a computer...
When a contract is breached and one party suffers a loss as a result, they are normally entitled to be compensated for their loss by the party that has breached the contract. Whilst there are a number of ways the breach can be dealt with by the courts, the...
HM Revenue and Customs (HMRC) have challenged a number of property-based trading businesses, seeking to deprive them of the Inheritance Tax (IHT) and Capital Gains Tax advantages that are normally available. In a recent case, HMRC sought to persuade the...
Most leaseholders would like to obtain the right to manage their own premises. However, as one tribunal case shows , there are many potential pitfalls, so seeking professional legal advice is always a wise precaution. The four qualifying tenants of a block...
Charities are generally thought of as being mild and benevolent organisations and in many ways they are, but some can also be very aggressive when they are expecting to receive money from an estate and their hopes are dashed. The extent to which some will...
In a knowledge-based economy, the protection of intellectual property is often of existential importance to businesses. With Brexit impending, the protection of such rights across Europe has come into focus and the European Union has come up with its ideas...
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