Latest News

FCA Sets Out Plans for Reform of Mortgage Market

The Financial Conduct Authority (FCA) has outlined plans to reform the mortgage market, which could make it easier for first-time buyers and self-employed people to purchase properties. The reforms also aim to help homeowners access housing wealth in later...

Goodwill Amortisation on Incorporation Not Deductible

A company that was incorporated by members of an insurance broking partnership and acquired the partnership's business has failed to persuade the First-tier Tribunal (FTT) that amortisation of the goodwill it acquired was deductible for Corporation Tax...

Hotel Venture in France Was a Partnership, High Court Rules

A recent High Court decision concerning whether a man and woman who planned to open a hotel in France were in partnership illustrates the wisdom of formally documenting agreements to set up in business and of taking appropriate legal advice. In June 2018,...

Spinal Surgery in Best Interests of Man Who Lacks Capacity

When patients lack capacity to decide whether to undergo medical treatment, the Court of Protection is often called upon to decide what is in their best interests. Recently, the Court ruled that it was in the best interests of a young man to undergo surgery...

Court Refuses Mother's Application for Girl's Return to Dubai

The High Court has refused a mother's application for her five-year-old daughter's return to Dubai , instead granting an application by the girl's father for her to remain in England. The mother and father had married in 2019 and moved to Dubai, where the...

Membership Organisation Obtains Transfer of Domain Name

If a UK domain name owned by someone else is similar to a business's own name or trading style, the business can seek to have the domain name transferred to it by making a complaint to Nominet UK through its Dispute Resolution Service (DRS). To succeed in a...

Restrictive Covenant Modified to Allow Construction of Bungalow

The Upper Tribunal (UT) has granted a landowner's application to modify a restrictive covenant to allow a small bungalow to be constructed in place of a workshop. The landowner had sold land near his house to a local developer in 1999. The developer built...

Planning Permission for Energy Recovery Facility Upheld

The Court of Appeal has dismissed an appeal against the High Court's rejection of a challenge to a grant of planning permission for an energy recovery facility, finding that the Secretary of State for Housing, Communities and Local Government had complied...

Care Home Manager Who Forged Resident's Will Imprisoned

The manager of a care home has been sentenced to five and a half years in prison for forging the will of an elderly woman who lived in the home. The woman had moved into the home in 2020 after becoming ill. She was described by the judge as 'particularly...

Entrepreneurs' Relief Available on Shares Sold to Own Company

A taxpayer has successfully argued before the First-tier Tribunal (FTT) that a company's purchase of shares he owned in it was wholly or mainly for the purpose of benefiting its trade under Section 1033 of the Corporation Tax Act 2010 . The consideration...
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