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VAT law is clear that when a supply is made as a single supply, the VAT rate which applies is that of the principal supply. However, sales frequently include items that carry different rates of VAT. If it favours them (i.e. leads to VAT becoming payable),...

A woman who sued her ex-partner for a half share of his £500,000 home – on the basis that she and members of her family had put two years of toil into renovating the property before the relationship ended – has had her claim rejected by a...

Making private financial arrangements with friends and family can seem like a good idea at the time the transactions are undertaken, but they have a discouraging tendency to end in dispute unless professional advice is taken to ensure that the arrangements...

It is exceedingly difficult to patent computer programs, although the code of a program is subject to copyright. The reason for this is that Section 1 of the Patents Act 1977 does not allow patent protection for computer programs. In order for a...

Residential landlords are reminded that since 1 December 2014, the Government has been carrying out a pilot scheme (currently only in parts of the Midlands) requiring checks to be made on the residency status of tenants and occupiers who have tenancy...

Most house owners regard rising property prices as a good thing, but buy to let landlords who have neglected to deal with their tax obligations after the sale of their buy to let properties have been targeted by HM Revenue and Customs (HMRC), and it is...

In an example of the law stepping in to protect the vulnerable, a daughter has been stripped of responsibility for managing her mother's affairs after she failed to provide the pensioner with new clothes, toiletries or an adequate income. The daughter had...

As the main contractor for major works on London Underground, electronics giant Siemens retained a subcontractor to install communications equipment at various stations. When the works did not progress as desired, a dispute arose between Siemens and the...

There have been hundreds of legal disputes relating to the division of property built up during a period of cohabitation by couples who are not married. The arguments arise on the break-up of the relationship or on the death of one of the cohabitants. The...

When trading losses (as calculated for tax purposes) are made, there are several ways these can be used, but in all cases, if no other relief is given, the losses are carried forward to be deducted from the first available trading profits of the same trade...