Home is where the heart is and the question of whether a property is your principal private residence for Capital Gains Tax (CGT) purposes depends, at least in part, on your intentions. An instructive case on point concerned a couple who made a house their...
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The immense profits that can be made from the fraudulent evasion of VAT and import duties makes it an attractive proposition for organised criminals. However, as a case concerning wine imports showed , HM Revenue and Customs (HMRC) are wise to such...
Wide-ranging legislative changes that would normally require months, even years, of consultation were rushed through in a matter of days in response to the COVID-19 pandemic. A Court of Appeal ruling in a landmark case concerning emergency changes to the...
The noise of playing children screaming and shouting is purgatory to some but, in a High Court case, such concerns were not enough to convince a judge that planning permission for an adventure activity lake in the grounds of a historic manor house should...
It makes sense for friends to club together so that they can buy properties they would be unable to afford by themselves. However, a cautionary High Court ruling showed that such arrangements are only wise if lawyers are consulted so that all concerned...
When making a will, most people would wish to provide for loved ones in need. As a High Court case showed , however, means testing of many state benefits creates a very real risk of such good intentions coming to nought and that is one very good reason why...
As a guideline High Court decision emphasised , the greatest advantage of including English arbitration clauses in commercial contracts is that they prevent litigation from proliferating around the world and focus dispute resolution on a single,...
Through no fault of their own, some parents are simply incapable of providing the care and stability that all children need whilst growing up. As one case showed , however, the approach of family judges is not to condemn but to seek solutions that enable...
Before signing up to a commercial lease, tenants should always take expert legal advice to ensure they truly understand the obligations they are taking on. The point was powerfully made by a case in which the insurance provisions of a lease became the focus...
Family lawyers work hand in hand with local authorities and medical professionals to protect vulnerable people from the controlling and coercive behaviour of others. In a striking case on point, the High Court authorised effective steps to be taken to free...
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