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Following concerns last year about delays in processing probate applications, recent figures from HM Courts and Tribunals Service show that waiting times for grants of probate are continuing to improve. The average time from submission of a probate...

It is incumbent on taxpayers to make sure they fully comply with their obligations to file returns and pay any tax due. The point was illustrated by a recent case in which a taxpayer whose return had not been received by HM Revenue and Customs (HMRC) failed...

Companies engaged in projects that qualify as research and development (R&D) can claim significant Corporation Tax deductions on qualifying expenditure. However, the rules on what qualifies as R&D are comprehensive and it will be necessary to show...

If a person lacks the capacity to make a will for themselves, it is possible to make a statutory will for them by applying to the Court of Protection. When seeking to vary such a will, however, the Court of Protection Rules 2017 require that beneficiaries...

Tenants of poorly maintained properties are not powerless and have the ability to apply for rent repayment orders where issues with the property amount to offences committed by the landlord. The First-tier Tribunal (FTT) recently ordered the landlord of an...

Comparative advertising, where a product is advertised in a way that references a competitor's product, is only permitted subject to conditions laid down in Regulation 4 of the Business Protection from Misleading Marketing Regulations 2008 . In a recent...

Disagreements between separating couples all too often result in litigation that substantially reduces the assets available to them, as was illustrated by a case that recently reached the High Court. At issue was whether awards made by arbitrators in...

Arguments about what someone promised before their death can lead to significant legal costs. However, if faced with a claim against the estate, there may be steps the beneficiaries or executors can take to reduce the risks, as a recent High Court case...

The Leasehold Reform, Housing and Urban Development Act 1993 gives leaseholders the right to buy the freehold of their properties in certain circumstances, a process known as collective enfranchisement. While landlords may not welcome leaseholders...

There are often very specific rules that must be complied with in order to claim tax reliefs, but if a small mistake arises, the courts may be able to provide assistance. In a recent case, the First-tier Tribunal (FTT) found that an investor was entitled to...