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When a rugby fan sponsored his local rugby club to the tune of more than £1 million over a decade and promoted his business by a variety of means through his connection with the club, he sought Corporation Tax relief for the payments made. He also...

The Christian beliefs of the owner of a bed and breakfast have led to her fighting and losing an appeal to the Court of Appeal . The woman refused to allow a gay couple to stay overnight in a double-bedded room after initially accepting their booking. The...

A case concerning the use of a competitor’s name in ‘keyword’ marketing for Internet searches has now been decided and the ruling has implications for those who use such practices. The dispute involved Marks & Spencer (M&S) and...

When the wording of a will is clear, the likelihood of a successful challenge is much reduced. A recent dispute over a woman’s will illustrates the point. The will in question gave the testator’s (the legal term for the person who makes a will)...

The Government has announced its intention to clamp down hard on directors of failed companies when circumstances warrant it, including empowering the courts to impose financial sanctions on company directors and allowing creditors to obtain redress when...

Clients holding shares in companies listed on the Alternative Investment Market (AIM) are reminded that, from 5 August 2013, it has been possible to hold such shares within an ISA, making gains and income effectively tax exempt. Many AIM-listed shares...

The Government has introduced a new scheme aimed at helping people purchase their own home. The Help to Buy – Mortgage Guarantee scheme, due to be introduced on 1 January 2014, will run alongside the current Help to Buy – Equity Loan scheme,...

The Marriage (Same Sex Couples) Act 2013 received Royal Assent on 17 July 2013 and is expected to come into force in 2014. The legislation enjoyed a complex passage through the legislature, largely due to the need to accommodate varying religious views....

The oil company owner of a motorway service area has achieved a very significant reduction in its non-domestic rates after the Upper Tribunal (UT) accepted that the petrol filling station that forms an integral part of it should nevertheless be viewed as a...

As part of the Governments's overhaul of the tax system, HM Revenue and Customs (HMRC) recently consulted on proposals designed to simplify the collection of Class 4 (self-employed) National Insurance Contributions (NICs) for the more than four million...