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A newly purchased house may require a great deal of renovation and repair work to render it habitable – but does that mean it is unsuitable for use as a dwelling for the purposes of Stamp Duty Land Tax (SDLT)? A tribunal considered that issue in a...

What is to be done when a company falls into paralysing deadlock, with equal shareholders unable to agree about anything? A judge addressed that issue in a case concerning a former husband and wife whose business and personal relationships had descended...

Disputes between separated couples as to how their children should be provided for can, in the absence of compromise, sadly reach epic proportions. That was certainly so in one extraordinary case in which a couple spent over £5 million between them ...

Many nationally important infrastructure projects would simply not get off the drawing board were public authorities not equipped with the power to compulsorily purchase private land for the public benefit. When it comes to paying compensation, however, what...

It is legally possible for couples to make mutual wills by which each binds the other not to alter their bequests at any point in the future, save by mutual agreement. As a High Court ruling showed , however, the inherent inflexibility of such arrangements...

All dramatic works draw on the common human condition and similarities between them, in terms of plotlines and the language used, are inevitable. The High Court made that point in rejecting a screenwriter's claim that her original works were copied by the...

One of the social effects of the COVID-19 pandemic was the creation of a fashion for householders to operate businesses from outhouses in their gardens. However, an important tribunal ruling underlined the legal hazards of such a course . In response to...

When companies purchase a vehicle, they can reclaim VAT on the transaction only if they can show that they have no intention of making it available for private use. As a case concerning the provision of a high-end Audi car to a director showed , that...

Many people who have little understanding of the tax system sensibly seek help from those with greater expertise. However, a case that exposed an apparent loophole in HM Revenue and Customs' (HMRC's) systems showed how important it is to choose your advisers...

The nation's high streets are changing and moves are afoot to demolish many once thriving department stores and replace them with new homes. As a High Court ruling showed , however, such developments are often highly controversial. A developer wished to...