Latest News

The First-tier Tribunal has quashed the penalty assessments made on two taxpayers who had failed to file their tax returns in time, because HM Revenue and Customs (HMRC) failed clearly to inform them of the dates on which daily penalties for failing to...

The former tenants of a prime location office block that was left in a state of severe dilapidation on the expiry of a full-repairing lease have been ordered to pay more than £1.3 million to cover the costs incurred by the freeholder in restoring...

An assertion that cash gifts of £100,000 each to his two daughters should be considered to be part of a deceased man’s estate was given short shrift by the court recently. The gifts were made from the proceeds of the sale of the man’s...

The Data Protection Act 1998 (DPA) requires data controllers to take appropriate technical and organisational measures to prevent unauthorised or unlawful processing of personal data and against accidental loss or destruction of, or damage to, personal...

When a divorced wealthy couple sought to wage ‘litigation war’ against one another, running up legal bills of more than £2.7 million in the process, the family judge was unsympathetic . Accusing the pair of trying to engage in...

When a woman who was injured in an accident at work and who seemed to be making a good recovery collapsed and died three weeks later, as a result of a deep-vein thrombosis and a pulmonary embolism which were related to her accident, her family claimed...

The announcement in the Budget that the Government will pass legislation introducing a General Anti-Abuse Rule (GAAR) was a formality given the extensive discussion and consultation that preceded it. The GAAR will attempt to give legal effect to what tax...

When a Volvo truck that was bought on HP was sold to a third party (a company) before the necessary HP payments had been made, the HP company sought to repossess it. The company refused to return the truck, arguing that it was an innocent buyer in good...

When affairs of the heart went awry, a man faced an unexpected tax bill. The man decided to buy a property in 2001 when he was engaged to be married. Shortly before the completion date on the purchase, his fiancée ended their engagement. Nonetheless,...

In deciding on the meaning of agreements regarding the construction and sale of a residential property, the Court of Appeal has ruled that £35,000 retained from the purchase price should be released, subject to any financial compensation to which the...