HM Revenue and Customs (HMRC) have been unsuccessful in their appeal against a decision that a dividend received by a man in the 2016/17 tax year was paid for Income Tax (IT) purposes in that year, even though another shareholder had received the dividend in...
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A woman who was left just £1 when her stepfather passed away has failed in her challenge to the validity of his final will. The stepfather had formed a close friendship with a woman he had originally hired as a cleaner in 2011. They shared an interest...
Tenants who feel that excessive service charges are being demanded of them are not powerless and can challenge the reasonableness of their charges before the First-tier Tribunal (FTT). Recently, the tenants of two leasehold flats succeeded in achieving...
When a couple who have entered into a civil union relocate to another country, legal advice is essential to deal with any issues that may arise. Recently, a couple who had moved to the UK from France and were subsequently advised to dissolve their French...
The courts are often called upon to decide whether continued treatment is in the best interests of patients. Recently, the Court of Protection rejected an NHS trust's application for a declaration that it was not in a man's best interests to have a new...
Whether a taxpayer has a reasonable excuse for a failure to comply with their obligations depends on the circumstances in which the failure arose, including the taxpayer's experience and their situation at the time. Recently, a taxpayer obtained permission...
In certain circumstances, a person who has unlawfully killed another is precluded from benefiting as a consequence of their death, a rule known as the forfeiture rule and defined in Section 1(1) of the Forfeiture Act 1982 . However, Section 2 of the Act...
When considering an application for the return of a child who has been removed from a country without a parent's consent, the courts' paramount concern will always be the best interests of the child. Recently, the High Court ruled that a young boy whose...
The Upper Tribunal (UT) has upheld a homeowner's appeal against a decision that he had not acquired a right of way over part of a driveway belonging to one of his neighbours. The row of houses in which the man and his neighbour lived had originally been...
Court and tribunal hearings usually take place in public, as part of the principle of open justice. However, a judge can decide to hold a hearing in private if it is deemed necessary for the proper administration of justice. Recently, the Court of...
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