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Lasting powers of attorney (LPAs) enable thousands of vulnerable people to have their financial and other affairs managed by others whom they trust. However, as a High Court case showed , it is vital to remember that they can only be granted by those who...

In divorce proceedings, those who make overly ambitious financial claims or fail to enter into reasonable negotiations are highly likely to end up worse off. The point was powerfully made by a case in which a bitterly opposed former couple ran up more than...

When buying properties that comprise more than one residence, multiple dwellings relief (MDR) is available against Stamp Duty Land Tax (SDLT). As a First-tier Tribunal (FTT) ruling showed , however, both the availability and extent of such relief is often...

Claims to non-UK residency for tax purposes are a political and fiscal hot potato and HM Revenue and Customs (HMRC) are, to say the least, reluctant to accept them. In an exceptional case, however, the First-tier Tribunal (FTT) backed a hard-pressed...

Minority shareholders may have little say over a company's day-to-day management but they are entitled not to be subjected to unfair prejudice by the majority. The High Court made that point in the context of a family company that became the focus of a...

There will always be some people who believe that making your own will represents a sensible economy. However, as a High Court ruling strikingly showed , saving the modest expense of having your will professionally drafted may come at a frightful emotional...

Those who put their money into nascent businesses can in certain circumstances claim tax credit under the Enterprise Investment Scheme (EIS). However, as one case showed, in order to qualify for such relief, investors must place their capital at genuine risk...

Vindictive bloggers who hide behind a cloak of anonymity may feel that they can use the internet to subject innocent people to abuse with complete impunity. However, in coming to the aid of an academic falsely accused of being a sexual predator, the High...

Advances in building techniques have made it possible to build additional storeys on many blocks of flats. Such developments may not be popular with existing residents but, as a High Court case showed, the pressure on housing stocks is such that planning...

Freehold owners of land generally believe that, subject to planning permission, they can develop their properties in whatever way they wish. However, as a High Court ruling strikingly showed, that is by no means always the case. Two men wished to build...