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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...

It is obviously right that fathers should pick up a fair share of the tab for raising their offspring, but exactly how deep into their pockets should they be made to dig? The High Court tackled that issue in considering whether a wealthy father should be...

Negative online reviews can be disastrous for professional people whose livelihoods depend on their good reputations. As a High Court case showed , however, where such reviews stray into libel the law will not hold back in coming to their aid. The case...

Couples generally either own their homes as joint tenants or as tenants in common. The distinction between the two may not be widely understood but, as a High Court ruling in an inheritance case showed , it can matter very much indeed. The case concerned a...