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It is a general rule that payments in the nature of penalties may not be deducted for the purpose of calculating taxable profits. The Court of Appeal recently considered whether the rule prevented payments made to consumers and consumer organisations in...

In an unusual case, the High Court has ruled that a will a man had written on two pieces of cardboard should be admitted to probate. The will, which the man had made the day before his tragic death by suicide, left his house and most of its contents to a...

The Upper Tribunal (UT) has upheld a decision to appoint a manager of a block of student flats under Section 24 of the Landlord and Tenant Act 1987 . The landlord of the block had let the flats to investment purchasers on long leases. A number of the...

The High Court has granted a man's application for a declaration that it was lawful for him to use an embryo created using his sperm and his late wife's eggs in treatment with a surrogate, despite his wife not having given written consent. The embryo had...

The courts can assist homeowners whose properties are at risk of damage because of activities on nearby land. Recently, the High Court upheld an injunction requiring the operators of a hotel to reduce a build-up of earth on their side of a wall between it...

In a decision it described as 'finely balanced', the Court of Protection recently ruled on whether it was in a woman's best interests to remain in her current placement in England or move to a new placement in Scotland, where she had previously lived and...

The Intellectual Property Enterprise Court has refused applications to strike out two claims of breach of contract, or alternatively for summary judgment on the claims, concluding in each case that the claim must go to trial . The claims involved two...

The First-tier Tribunal (FTT) has found that a man who delayed payment of tax because he was waiting to receive the proceeds of a share sale did not have a reasonable excuse for late payment. The man's tax liability for the relevant tax year was...

Businesses that rely on data supplied by third parties for marketing purposes should undertake timely due diligence to ensure that the necessary consent for such use has been obtained. The consequences of failing to do so were demonstrated recently when the...

The Family Division of the High Court recently refused an application for a 13-year-old girl's summary return to the USA , in a decision in which the girl's own objections to returning were a key consideration. The girl's American mother and British father...