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There are few things more concerning than a proposal by your neighbours to extend their property in a way that may threaten the structural integrity of your home. As one case showed, however, voicing your opposition to such a proposal via the planning system...

Some divorcees drag their feet in a misguided attempt to put off the hour when they must divide their assets with their ex-partners. However, a case involving a husband who caused costly delay when he asserted that he had COVID-19 showed that family judges...

The acrimonious end of intimate relationships is sadly often marked by the making of wounding accusations. However, as a High Court case made plain , anyone involved in such personal disputes should think long and hard before resorting to defamation...

It is a sad fact that many people lose their ability to make rational decisions in old age and that is why it is so vital to make a professionally drafted will before time catches up with you. The point was powerfully made by a High Court ruling . About...

When companies experience cashflow difficulties, stressed directors all too often prioritise trade and other creditors over HM Revenue and Customs (HMRC). As a tax tribunal ruling showed, however, such a course is almost never wise and is highly likely to...

Losses incurred on the disposal of an asset can be set against future profits on other investments for Capital Gains Tax (CGT) purposes. As a First-tier Tribunal (FTT) ruling showed , however, behind that simple statement lie layers of complexity. The case...

Britain's high streets have changed immeasurably in recent decades and many once proud buildings are no longer attractive to retailers. An Upper Tribunal (UT) ruling in the context of a business rates dispute reflected that sad history of decline. The...

In modern offices where CCTV is ubiquitous and partition walls are flimsy there is an obvious risk of commercially sensitive conversations being overheard. In a guideline decision, the High Court pondered the legal consequences of such an incident . Two...

In a unique decision arising from a woman's tragic death when pregnant with twins, the High Court gave posthumous effect to her longstanding wish to have a child by granting her bereaved husband permission to make use of an embryo stored in a fertility...

No one would be surprised to hear that late filing of a tax return is likely to result in a financial penalty – but what if a return is submitted too early? In addressing that novel issue, the First-tier Tribunal (FTT) identified flaws in guidance...