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When the Australian Tax Office (ATO) made a request to HM Revenue and Customs (HMRC) for information about a number of UK companies, HMRC was happy to comply with the request, despite the fact that the companies claimed to have received no notice that...

The creation of a power of attorney is a good way of making sure that your affairs are dealt with by a responsible person if you are unable to manage them yourself. However, when the choice of attorney is a poor one, many difficulties can arise, as a recent...

The owner of a listed home has avoided a hefty VAT bill in respect of the construction of a garage to house his classic car collection after the First-tier Tribunal (FTT) accepted that HM Revenue and Customs (HMRC) had erred and that the project should...

In general, a landowner does not owe a duty of care to people who voluntarily take risks while on the landowner's property. However, a recent case in the Court of Appeal has illustrated that this may not be the case if the landowner puts themselves in a...

In an important victory for developers, which also represents a serious blow to those committed to preserving open spaces for public recreation, a campaigner has failed to convince the Supreme Court that a playing field which had been used by local people...

When cohabitants with children break up, the legal responsibilities of the parents as regards the children are governed by the Children Act 1989 . If amicable arrangements as regards the children cannot be made, the Family Court will rule on matters such...

The Court of Appeal has concluded that a product description which contains a geographical term can constitute 'passing off' if the product does not in fact come from the place named. The description of a product as 'Greek' (in this case Greek yoghurt)...

There is all the difference in the world between deceit and hard bargaining, as a recent case shows. It involved a disgruntled company which failed to convince the High Court that it had missed out on a multi-million-pound oil and gas exploration deal due...

When a 97-year-old woman died, the bulk of her estate passed to her sister, who herself died only months later, and the remainder – 'the residue' – was left to four charities. Because of the impact of Inheritance Tax (IHT), there would have been...

Two leading investment banks have achieved tax savings of almost £100 million after the Court of Appeal accepted that schemes designed to avoid payment of Income Tax (IT) and National Insurance Contributions (NICs) on employee bonuses lawfully...