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The First-tier Tribunal (FTT) has upheld a taxpayer's appeal against a decision by HM Revenue and Customs (HMRC) that he was resident in the UK in the 2019/20 tax year, finding that 'transit days' and an extra day he spent in the UK after his flight was...
The High Court has ruled that a will made by an elderly woman with dementia, in which she disinherited one of her sons, was invalid due to lack of testamentary capacity and want of knowledge and approval. The woman's previous will, made in 2018, divided...
The government has launched a consultation on reforms relating to zero-hours and similar contracts , to implement measures in the Employment Rights Act 2025 to end one-sided flexibility. The reforms aim to reduce the insecurity of hours and income that...
In certain circumstances, owners of leasehold flats have a legal right to buy the freehold of the building together with other leaseholders. This process is known as collective enfranchisement. For collective enfranchisement to be available, the building...
An engineering and consulting company has been fined nearly £13 million by the Financial Conduct Authority (FCA) under Section 91 of the Financial Services and Markets Act 2000 , after it published inaccurate information in its full-year 2022 and 2023...
The Supreme Court has ruled that the costs of surveys and studies in connection with the construction of wind farms were not 'capital expenditure on the provision of plant' for the purposes of Section 11(4)(a) of the Capital Allowances Act 2001 , and...
The High Court has dismissed an ex-wife's appeal against a ruling that her former husband's share of the home they owned together was held by his trustees in bankruptcy. The couple had married and purchased the property in 2009. They had two children. In...
Guidance for employers and workers explaining the changes to employment rights as a result of the Employment Rights Act 2025 is available on the government's website. The website lists the changes that have been introduced so far, including a number of...
The Financial Conduct Authority (FCA) recently took part in a week of action, along with 16 other regulators internationally, to protect consumers from illegal 'finfluencers'. This included enforcement activity, consumer awareness campaigns, and educational...
The High Court has dismissed a landlord's appeal against a decision that a pub company was entitled to a new tenancy of its premises, the landlord having failed to establish that it intended to carry out works on the premises and could not do so without...
Figures from the High Court have shown that the number of disputed probate claims is continuing to rise. A total of 1,217 disputed probate cases were filed at the High Court in 2025, an increase of 12.7 per cent from the figure of 1,080 in 2024. There were...
Under the Data Protection (Charges and Information) Regulations 2018 , organisations, including sole traders, that use personal information have to pay a data protection fee, unless they are exempt. The Information Commissioner's Office (ICO) provides...
The courts are often called upon to make difficult decisions about what is in the best interests of patients who cannot express their wishes for themselves. In a tragic case, the High Court recently ruled that it was not in the best interests of a young boy...
The Employment Appeal Tribunal (EAT) has dismissed a woman's appeal against a decision of the Employment Tribunal (ET) that her complaints of unfair dismissal and disability discrimination had been brought out of time, finding that the ET had not erred in...
At the third time of asking, the Upper Tribunal (UT) has granted an application to modify a restrictive covenant to permit a second dwelling to be built on a plot of land. The land, on which a small partly thatched cottage had originally stood, had been...
The Supreme Court has dismissed an appeal by a number of hospitality companies against a decision that furlough payments they received during the COVID-19 pandemic served to reduce the amounts payable to them under their business interruption cover. The...
The First-tier Tribunal (FTT) has ruled that 'Mega Marshmallows' are not confectionery and are therefore zero-rated for VAT , in a case that reached the Court of Appeal. A wholesaler of American sweets and treats which supplied Mega Marshmallows was issued...
The Court of Appeal has dismissed an appeal against an order of the High Court that a 14-year-old boy who had remained in England after visiting his father should return to live in South Africa. The boy's parents, both South African nationals, had married...
The First-tier Tribunal (FTT) has allowed a taxpayer's appeal against late filing penalties where he had not received a notice to file a tax return, after reviewing an earlier decision in which it had upheld most of the penalties. HM Revenue and Customs...
A cleaner at a university who was dismissed from her job has been awarded substantial damages after an Employment Tribunal (ET) upheld her complaints of unfair dismissal and victimisation ( Ong v Aberystwyth University ). The woman had commenced her...