Taxpayers should always ensure that they keep up to date with their tax affairs and obtain any assistance they need in meeting their obligations. This point was demonstrated in a recent case in which the First-tier Tribunal (FTT) dismissed a taxpayer's...
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The Family Court recently ruled on a divorced couple's cross-applications for enforcement and variation of a periodical payments order originally made in 2012. The husband had been ordered to pay the wife £2,000 per month on a joint lives basis,...
The courts have the power to order claimants to provide financial security to ensure that the defendants can recover their costs if the claim is unsuccessful. Recently, the sons of a deceased man sought security for costs from a woman from Thailand who...
If you discover that someone else has registered a UK domain name which is similar to your business's own name or trading style, you can make a complaint to Nominet UK through its Dispute Resolution Service (DRS). Recently, an architectural company succeeded...
The Court of Appeal has ruled that a 15-year-old child should be allowed to legally change their given name , overturning an earlier decision of the High Court. At the age of 12, the child had told their parents that they believed themselves to be...
A case in which the First-tier Tribunal (FTT) refused a company permission to make a late appeal against demands for import duty and VAT serves as a warning to businesses to ensure they understand their potential liabilities and, if they wish to appeal a...
A person who is in adverse possession of registered land may apply to the Land Registry to be registered as its owner on the basis of ten years' adverse possession of it, ending on the date of the application. If the application is opposed by the existing...
The Income Tax rates and allowances for the 2025/26 tax year are largely unchanged from the 2024/25 year. The Personal Allowance – the amount you can earn before you begin to pay Income Tax – remains at £12,570. It reduces by £1 for...
Under Section 20 of the Landlord and Tenant Act 1985 , where a landlord undertakes qualifying works with a cost of more than £250 per lease without consulting the leaseholders, the contribution from each leaseholder will be limited to that sum....
The Court of Appeal has handed down its judgment in a case which clarifies how the test of whether members of a limited liability partnership (LLP) have significant influence over its affairs for the purpose of determining whether they are 'salaried...
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