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Yet another attempt by HM Revenue and Customs (HMRC) to persuade the court that a gift of a property from parent to child should be a 'gift with reservation of benefit' has failed. Where any asset is gifted from a person (the donor) to another (the donee),...

Leaseholders who wanted to take over management of their own flats had their hopes dashed after the Upper Tribunal (UT) ruled that misidentification of the landlord on a crucial document was an error which could not be cured. A company set up with a view...

A lack of candour in contractual negotiations can lead to grave financial consequences, as was shown when an event management company that lost its only customer four months after signing a new five-year deal won the right to substantial damages. Company A...

When a divorce leads to arbitration proceedings, which is not uncommon where the financial settlement is difficult to negotiate, the decision of the arbitrator can only be overturned by the court in exceptional circumstances, a leading judge has ruled. In ...

In a recent case, the High Court ruled that a touring caravan which had been brought onto land and affixed permanently was not a 'dwelling-house'. The decision came after the owner of the caravan, who had resided permanently in it for six years without a...

It is commonly, but erroneously, thought that if content is on the Internet it is free to copy. However, this is not the case as copyright belongs to the creator of the content as soon as it is created. Unlike a trade mark or a patent, copyright does not...

Cases involving the misuse of powers of attorney are turning up frequently in the courts and illustrate the wisdom of making sure that any person you appoint to act as an attorney to manage your affairs should you no longer be able to do so yourself is...

Often, it takes a dispute over something that is worth a lot of money to produce a judgment that clarifies the law. A recent case , involving a disagreement over a lease that required the tenant to build and maintain a steel-making plant and rolling mill,...

Another tax case has shown how difficult it can be for landlords to justify a claim that their income is trading income for the purposes of claiming Business Property Relief (BPR) from Inheritance Tax (IHT). Where such a claim is successful, the taxable...

A horse rider who was hit by a car whilst out hacking has received compensation for her injuries in an out-of-court settlement. Sarah Nash was riding her horse, Scooby, along a road near the yard where he was stabled when the accident happened. A car...