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Skeletons in the corporate cupboard may dramatically reduce the value of shares but their existence must generally be fully disclosed prior to a sale. The vendor of a care home business found that out to his cost when he was ordered to pay more than...

Couples who enter into pre- or post-marital agreements with their eyes open and with the benefit of legal advice can expect to be bound by them. The High Court made that point in a so-called 'big money' divorce case in which an extremely wealthy woman's...

When a property is registered as an asset of community value (ACV) under the Localism Act 2011 the result can be a major headache for would-be developers. However, as a case concerning the future of a much-loved former golf course showed , overturning...

Making a valid will requires an exercise of independent decision-making, free from the undue influence of others. The High Court powerfully made that point in finding that a daughter coerced her ailing mother into bequeathing everything to her. The mother...

One good reason why professional conveyancing is always required is that lurking in the title deeds of a great many properties are clauses that may heavily restrict their development or any future use to which they can be put. One such clause came under...

When a person goes missing without trace, the fact that their assets are left in limbo often adds to the agony suffered by their loved ones. However, as a High Court ruling in a very sad case showed , such impasses can if necessary be broken by a judicial...

Share purchase agreements (SPAs) almost always contain warranties that require vendors to disclose any potential challenges or legal difficulties facing the relevant company of which they are aware. As a High Court ruling showed, any lapse in such disclosure...

High-end matchmaking agencies do far more than simply introduce lonely clients to prospective life partners. In a guideline case, however, the Court of Appeal has ruled that – at least for the purposes of VAT – their services are not equivalent...

Tax avoidance schemes are not always effective and can have serious unforeseen consequences. In a telling case on point, a man was required to pay the entirety of the Stamp Duty Land Tax (SDLT) due on a seven-figure property transaction, a bill that he would...

Shareholders and directors commonly lend money to their companies with a view to providing working capital or otherwise assisting their businesses. However, as a Court of Appeal ruling made plain , it is vital to formally record in writing the basis on...