Non-residents who sell a property they own in the UK are reminded that they are required to inform HM Revenue and Customs through the submission of a non-resident Capital Gains Tax return (NRCGTR) and to pay any applicable CGT within 30 days of completion....
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A case concerning a maritime collision at the entrance to a Black Sea port serves as a warning to all that litigation deadlines are strictly enforced and that failing to meet them – even by a matter of hours – can have disastrous consequences. ...
Most people would rather have their affairs looked after by a loved one if they lose the ability to make decisions for themselves. However, a case in which a son helped himself to hundreds of thousands of pounds of his elderly mother's money showed that it...
The family courts are kept busy these days with disputes over which parent children should live with – especially when the parents are of different nationalities. In a recent case , an Algerian court had awarded custody to the mother of two children,...
A cunning attempt to invoke a limitation clause in a contract failed recently in court . The case involved a building contract for cladding that was fitted to a leasehold building. The leaseholder had engaged a building firm to do the work. The contract...
Boundary disputes can take a long time to resolve and can be ruinously expensive, as a recent case illustrates. It involved a teacher who put up a fence along what she thought was the boundary of her property. Her neighbours did not agree. The potential...
It is well known that building work can be standard rated or, if it meets one of the exemptions in the Value Added Tax Act 1994 , Section 30, Schedule 8, it can be zero rated for VAT purposes. Among the qualifications for zero rating is whether the...
The English courts are enduringly popular with litigants, who often go to great lengths to have their cases heard in this country. The reason for this is that English law is well developed and usually achieves a high degree of fairness in its rulings....
It is common for people to appoint a family member as their attorney to manage their affairs for them should they become unable to do so. However, unless there is a specific 'charging clause' in the document appointing the attorney, they cannot charge for...
Recent cases show the importance of being in possession of all the relevant facts and carrying out thorough research before making a trade mark application or taking action to protect your intellectual property rights. In the first , the EU General Court...
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