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Companies intending to raise funds through schemes that offer tax relief to investors should always obtain expert advice to ensure they comply fully with the rules applying to those schemes. Recently, two companies that had issued shares under the Enterprise...

Where a mortgage lender claims possession of a property that has been let without the lender's permission, the Mortgage Repossessions (Protection of Tenants etc) Act 2010 gives tenants the right to apply to the courts to postpone the date for delivery of...

The Court of Appeal has ruled that a failure by a litigant in person to include his Particulars of Claim when making an appeal to the Employment Appeal Tribunal (EAT) was a minor error, overturning the EAT's decision that he should not be granted an...

The government's website provides guidance for landlords on changes contained in the Renters' Rights Act 2025 . Key changes which will take effect on 1 May 2026 include: The abolition of assured shorthold tenancies (ASTs). All existing ASTs will...

In certain circumstances, the courts are able to grant permission for continued storage of gametes or embryos where the strict legislative requirements for consent to such storage have not been complied with. Recently, the High Court considered 15...

Business agreements should always be formally documented, and failing to do so is a recipe for dispute in the future. Recently, the Court of Appeal dismissed a man's appeal against the rejection of his claim that he had been promised a 50 per cent share in...

The Presidents of the Employment Tribunals in England & Wales and Scotland have issued a joint Ninth Addendum, updating earlier Presidential Guidance issued on 5 September 2017, announcing the rates payable for the three bands that are used by Employment...

The Income Tax rates and allowances for the 2026/27 tax year are largely unchanged from 2025/26. The Personal Allowance – the amount you can earn before you begin to pay Income Tax – remains at £12,570. It reduces by £1 for every...

Where a partnership's members include a company, the company's share of the partnership's profits is calculated as if the partnership's trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . The Court of Appeal...

From 1 May 2026, changes brought in by the Renters' Rights Act 2025 will provide more rights and better protection to tenants in the private rented sector. Changes introduced by the Act include: The abolition of assured shorthold tenancies. All...

A woman's family have succeeded in their challenge to a will purporting to leave her £500,000 estate to her partner after a judge ruled that the will was a forgery. The woman had made a will in 2022 leaving her estate in trust to her daughter. After...

The Court of Appeal has dismissed an appeal by a company that sold range cookers against a ruling that it had infringed AGA Rangemaster's trade marks. The company's range cookers were fitted with an electric control system, which could also be fitted to...

The National Minimum Wage (Amendment) Regulations 2026 came into force on 1 April and made the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates: The NLW, which applies to those aged 21 and over, will...

The Family Court has ruled in financial remedy proceedings that a significant part of the value of a husband's pensions had accrued during the marriage, but rejected the argument that his pensions had become fully 'matrimonialised'. The husband and wife...

The High Court has rejected a challenge brought by a steel company to a grant of planning permission for a development that would require it to vacate land it occupies at Chatham Docks. The owner of a site including the land used by the company had...

If you need assistance with your tax affairs, you should always ensure you deal with appropriately qualified and regulated advisors. Recently, the First-tier Tribunal (FTT) upheld discovery assessments raised against a taxpayer who claimed travel and...

The Employment Rights (Increase of Limits) Order 2026 , which details the annual inflation-linked changes in limits on the compensation amounts that can be awarded by an Employment Tribunal (ET), will come into force on 6 April 2026. The new rates apply...

The government provides guidance on its website on Lasting Powers of Attorney (LPAs), including how to make and register an LPA, choosing an attorney and when you need to report changes. An LPA is a legal document that allows you to appoint one or more...

A couple who installed a fence around their house in place of a hedge have been ordered by the local council to remove it because it is too tall. The couple had bought the house in April 2024 and moved in four months later. While the house was being...

The Supreme Court has ruled that a trade mark registered by a company that manufactured oat-based food and drink products was invalid in relation to such products. In April 2021, the company had registered the trade mark 'POST MILK GENERATION' for use in...