In a decision of wide importance to property professionals, the Court of Appeal has ruled that two non-contiguous floors of a modern office block can be viewed as a single ‘hereditament’ (i.e. one property as a whole) for the purposes of...
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When a widow gave a power of attorney to her solicitor in 1985, she also executed a conveyance over the property in which she lived which made her son the beneficial joint tenant of the property. Under such an arrangement, each of the joint tenants is the...
The opportunities for obtaining tax relief in a prior year are normally limited, but one such opportunity is often overlooked. HM Revenue and Customs do allow taxpayers to carry back the Gift Aid relief on charitable donations to the prior tax year if the...
There are signs that the Office of Fair Trading (OFT) is taking an increasing interest in breaches of competition law resulting from competitors sharing price-sensitive information with one another. When dealers in Mercedes Benz vans and trucks were found...
The correct approach to take as regards screening for a rare genetic disorder when children are being considered for adoption was tested in the family court recently . The case involved two small boys who were taken into care after their father, who suffers...
When a person gets a ‘bee in their bonnet’ about something, all sense of moderation can go out of the window. When this occurred recently, the result was a court appearance for a ‘whistleblower’ . The case was the result of a...
Coffee-making machines using disposable ‘capsules’ of raw ingredients are becoming increasingly popular, so a row between two manufacturers of such systems was always on the cards. In the dispute, Nestec (a subsidiary of Nestlé) claimed...
Capital Gains Tax ‘rollover relief’ allows a capital gain made on the realisation of a business asset to be postponed if the proceeds of sale of the asset on which the gain was made are reinvested in qualifying assets (normally business assets). ...
The term ‘village green’ may conjure up to most people an image of a picturesque piece of open grass. However, the Court of Appeal has ruled in an important test case that a beach can be regarded as a village green in the eyes of the law, even...
A substantial contract for the worldwide distribution of luxury perfumes was terminated by cumulative instances of unreasonable and high-handed conduct by the distributor, including excessive and unnecessary ordering of stock and a refusal to share relevant...
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