Latest News

Self-employed people are only permitted to deduct from their Income Tax bills those expenses that are incurred 'wholly and exclusively' for the purposes of their trade or occupation. That is a very demanding test but, in a guideline case, it was passed by a...

The law relating to business rates is intricate to say the least, and without expert legal advice commercial property occupiers can fall victim to its complexity. The High Court made that point in rejecting a tenant's determined challenge to a non-domestic...

Couples who buy a home together tend to assume that true love lasts forever and that the property should be owned in equal shares. As a High Court case showed , however, that is one very good reason why they should always consult a solicitor, whose job it...

Dispensing with professional advice and buying a business on nothing more secure than a handshake is a recipe for disaster. That was certainly so in the case of an entrepreneur who found himself in a sea of trouble after purchasing the assets of a company...

Landlords who fail to license houses in multiple occupation (HMOs) commit a serious criminal offence and can expect to be hit hard in the pocket. In making that point, the Upper Tribunal (UT) emphasised that stiff financial penalties are generally required...

There is nothing inherently wrong with Parliament legislating retrospectively in order to plug perceived tax loopholes. The High Court resoundingly made that point in rejecting claims that a back-dated change in the law violated the human rights of...

When it comes to inheritance, the obligation to keep your promises may well be legal as well as moral. In a case on point, a judge followed the demands of conscience in ruling that a hard-working man should inherit the farmland of a close friend who for...

In the best traditions of a free society, vaccination is not compulsory in the UK and anyone is entitled to withhold consent to being inoculated. In an important ruling, however, the High Court overruled a mother's moral and safety objections to her...

The 'average consumer' may not exist in the real world but, as a legal construct, is an all-pervading presence in many trade mark disputes. That was certainly so in an infringement case concerning two manufacturers of alcoholic beverages which each named...

Making a mistake on your tax return can have extremely serious consequences and that is why it is always wise to take professional advice. In a striking case on point, the High Court declined to come to the aid of a public-spirited businessman who donated...