Although Multiple Dwellings Relief (MDR) from Stamp Duty Land Tax (SDLT) was abolished with effect from 1 June 2024, cases dealing with its availability are still working their way through the courts. Recently, two purchasers of a house with an attached...
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HM Revenue and Customs (HMRC) have launched a tool to check whether a project involves Research and Development (R&D) for tax purposes. R&D tax reliefs support UK companies working on innovative projects in science and technology. For...
The Family Court has ruled that four children should continue to live with their father , in what it described as a very long-running dispute between him and the children's mother. The children, aged between eight and 13, had lived with their mother after...
The risks of rebranding without carrying out thorough clearance searches were amply illustrated by a recent ruling of the Intellectual Property Enterprise Court (IPEC) on a trade mark dispute . A financial services company had begun to use the name 'Wise'...
A will purported to have been made by an elderly woman during lockdown has been declared invalid because she had not signed it in the presence of two or more witnesses, as required by Section 9 of the Wills Act 1837 . The will was dated 25 April 2020,...
While the First-tier Tribunal (FTT) is in principle a 'no costs' jurisdiction, it may make an order in respect of costs if a person has acted unreasonably in bringing, defending or conducting proceedings. Recently, the Upper Tribunal (UT) upheld a...
Where the record of a property's title at the Land Registry contains a mistake, Paragraph 5(a) of Schedule 4 of the Land Registration Act 2002 allows the register to be altered to correct it. The First-tier Tribunal (FTT) recently granted a homeowner's...
It is essential to ensure that court orders are complied with during divorce proceedings. Recently, the Family Court refused a wife's application for relief from sanctions due to her failure to file and exchange her witness statement in accordance with a...
Supplies between companies in the same VAT group are disregarded for VAT purposes by virtue of Section 43(1)(a) of the Value Added Tax Act 1994 . The Supreme Court has handed down its judgment in a case concerning whether this disregard applies if the...
The First-tier Tribunal (FTT) has come to the aid of a taxpayer who claimed that he had been a victim of fraud in relation to claims for Enterprise Investment Scheme (EIS) relief, granting permission for him to make a late appeal against assessments and...
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