In a case that illustrated the complexities of IR35 (also known as the intermediaries legislation), the Upper Tribunal (UT) has remitted the question of whether a TV and radio presenter provided his services as an employee for reconsideration by the...
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The Upper Tribunal (UT) recently ruled on an appeal against a decision of the First-tier Tribunal (FTT) that a sign saying there was no public right of way over a staircase did not prevent a private right of way being acquired over it. The staircase had...
A man has been banned from acting as a company director for 10 years after breaching the rules of a scheme designed to support businesses during the COVID-19 pandemic. The man, who was the sole director of a construction company, applied in 2020 for a...
Taxpayers would be well advised to give prompt attention to any correspondence they receive from HM Revenue and Customs (HMRC). In a recent case, a man who appealed tax assessments and penalties several months late failed to convince the First-tier Tribunal...
The High Court has ruled that a financial remedies order requiring a husband to transfer his half share of the former matrimonial home to his wife could not stand because he had been made bankrupt by the time it was made. The couple had separated in 2017,...
The Upper Tribunal (UT) has granted a social housing provider's application to modify a restrictive covenant so as to allow it to proceed with a residential property development. The relevant land was sold in 1975 subject to a conveyance limiting its use...
An allegation that a will is a forgery can be hard to prove. However, such an allegation was successfully made out in a High Court case concerning an elderly man who died during the COVID-19 pandemic. The man had passed away in February 2021. A firm of...
The Information Commissioner's Office (ICO) has updated its statistics on data security incidents to include the first quarter of 2024. There were 2,970 incidents reported to the ICO in Q1 2024, an increase of 21 per cent from the same quarter in 2023. The...
Under Section 28A(4) of the Taxes Management Act 1970 , taxpayers whose returns are under enquiry may apply for a direction requiring HM Revenue and Customs (HMRC) to issue a closure notice. It is for HMRC to show that there are reasonable grounds for...
When making decisions about where and with whom a child should live, the courts will prioritise the welfare of the child and will take the child's own views into consideration where appropriate. In a recent case, the High Court rejected a father's...
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