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In the bookmaking industry, bets are often placed during telephone calls that last just a few moments and that gives rise to an inevitable risk of human error. In rejecting a punter's claim that he was contractually entitled to six-figure winnings on a...

At what point can it be said that an embryonic business has begun to trade? A tax tribunal pondered that fundamental issue in a case concerning a claim for entrepreneurs' relief on the sale of a nascent business asset. An investor sold his minority stake...

Pre- and post-nuptial agreements that do not fairly meet the reasonable needs of one divorcing party or the other are unlikely to be worth the paper they are written on. The High Court made that point in refusing to hold a wife to the disadvantageous terms ...

Commercial operations frequently encounter noise complaints from neighbours and that can create a powerful barrier to development. However, in one case, the fierce objections of local residents did not deter the High Court from upholding planning permission...

Failing to make a professionally drafted will positively invites disputes between your loved ones that can take on the proportions of an ancient Greek tragedy. As a High Court case showed, such discord can even extend to the disposal of your body. The case...

When lending money to friends, acquaintances or anyone else, the terms on which sums are advanced may be entirely clear to you in your own mind. However, as a High Court ruling showed , the absence of a professionally drafted loan agreement is a positive...

When selling your business, the structure of the transaction matters enormously and should always be the subject of professional advice. In a case on point, two women who sold their company for a seven-figure sum ended up with Capital Gains Tax (CGT) demands...

There is nothing wrong with an employee being paid in a tax-efficient manner. As an Employment Tribunal (ET) ruling showed, however, where such arrangements stray into the realms of unlawful evasion the consequences are likely to be severe. The case...

Every fashion industry professional knows that innovative designs tend to spawn imitation. However, as a High Court ruling showed , there is a great difference between acceptable inspiration and illegitimate copying. The case concerned a company that sold...

Children do not, as a matter of law, have capacity to make important decisions for themselves – but that does not mean that their wishes and feelings are irrelevant. In an unusual case on point, the High Court gave effect to a teenage foster child's...