The Upper Tribunal (UT) has ruled that a taxpayer could not claim relief from Capital Gains Tax (CGT) on a loan to a company that had been discharged in exchange for new shares, because the loan was no longer 'outstanding' when the claim for relief was made....
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It is always advisable to check the service charges you are asked to pay rather than simply assuming they are correct. This point was illustrated by a recent case in which four leaseholders obtained refunds of service charges relating to electricity costs...
Following an investigation by the Information Commissioner's Office (ICO), a motor insurance worker who unlawfully accessed personal data on his employer's systems has received a suspended prison sentence. The worker led a team dealing with accident...
It is understandably common for family members and friends to take a more optimistic view of a patient's prospects of recovery than the medical professionals involved. A tragic case in which the High Court considered whether it would be lawful to...
Many people put off making a will or have reservations about doing so, but having a professionally drafted will drawn up by a solicitor is the best way to avoid disputes arising after you are gone. This point was amply illustrated by an unusual High Court...
The Competition Appeals Tribunal (CAT) has granted applications for six search warrants under Section 28(1)(b) of the Competition Act 1998 , in a case which illustrates how such applications are dealt with. The Competition and Markets Authority (CMA) had...
The courts are entitled to draw reasonable adverse inferences against a party who fails to engage in divorce proceedings. How this is approached in practice was illustrated by a recent Family Court ruling on a financial remedies application in which the...
A landlord which withdrew its objection to a right to manage application shortly before the hearing of the application has succeeded in its appeal against a costs order made on the grounds that its conduct of the proceedings had been unreasonable . An RTM...
Under Schedule 36 of the Finance Act 2008 , HM Revenue and Customs (HMRC) may require a taxpayer to provide information or documents that are reasonably required for the purpose of checking the taxpayer's tax position. Recently, a taxpayer's appeal against...
Tenants who are unhappy with service charges they are asked to pay can apply to the First-tier Tribunal (FTT) for a determination of whether the charges are payable. Recently, the tenants of two flats were successful in persuading the FTT that the costs of...
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