Latest News

Commercial Property Investor Succeeds in CGT Appeal

Losses incurred on the disposal of an asset can be set against future profits on other investments for Capital Gains Tax (CGT) purposes. As a First-tier Tribunal (FTT) ruling showed , however, behind that simple statement lie layers of complexity. The case...

Upper Tribunal Business Rates Ruling Marks High Street's Sad Decline

Britain's high streets have changed immeasurably in recent decades and many once proud buildings are no longer attractive to retailers. An Upper Tribunal (UT) ruling in the context of a business rates dispute reflected that sad history of decline. The...

Commercially Sensitive Conversation 'Overheard Through Flimsy Partition Wall'

In modern offices where CCTV is ubiquitous and partition walls are flimsy there is an obvious risk of commercially sensitive conversations being overheard. In a guideline decision, the High Court pondered the legal consequences of such an incident . Two...

Tweeting Lay Tribunal Member Recused From Hearing Controversial Appeal

There is nothing at all wrong with judicial office holders having strongly held social or political views. However, as one case showed, where they are expressed publicly, they may give rise to an appearance of bias in the eyes of a reasonable bystander ( ...

Requirement for Written Consent Waived in Unique Embryology Test Case

In a unique decision arising from a woman's tragic death when pregnant with twins, the High Court gave posthumous effect to her longstanding wish to have a child by granting her bereaved husband permission to make use of an embryo stored in a fertility...

Company Penalised for Filing Tax Returns 'Too Early' Wins Appeal

No one would be surprised to hear that late filing of a tax return is likely to result in a financial penalty – but what if a return is submitted too early? In addressing that novel issue, the First-tier Tribunal (FTT) identified flaws in guidance...

Provisional Damages in Asbestos Claims - High Court Breaks Fresh Legal Ground

Those in the early stages of asbestos-related illness often receive an initial award of damages on the basis that they can seek further compensation in the event that their condition deteriorates. In a ruling which broke new legal ground , the High Court...

How to Limit the Damage of Commercial Data Leaks? Consult a Solicitor

In a commercial context, information is power and it can be a crushing disadvantage if confidential data finds its way into the wrong hands. However, as a High Court case showed , there are powerful steps that specialist lawyers can take to ensure that the...

Land Compulsorily Purchased? You Are Entitled to Just Compensation

If your land has been compulsorily purchased to make way for a public infrastructure project, you are entitled to full and fair compensation. Local authorities may be keen to pay as little as possible in such cases but, as an Upper Tribunal (UT) ruling...

Flooding Nuisance - Frustrated Developer Wins Right to Compensation

Your neighbours owe you a duty of care and, if they cause a nuisance that results in you suffering financial loss, you are entitled to compensation in full. The point was made by the case of a landowner whose development hopes were stymied by flooding...

Highly Regarded Artist's Death Triggers Court Battle Over His Legacy

When people die, it is the duty of the administrators of their estates to gather in their assets and distribute them to those entitled to inherit them. As a case concerning the contents of a deceased artist's flat showed , however, that task is by no means...

Can a Sham Procedure Comply With the Acas Code?

Responsible employers who follow full and fair procedures in line with the Acas Code generally have a powerful defence to unfair dismissal claims – but what if a procedure is found to be a total sham? The Employment Appeal Tribunal (EAT) considered...

Divorce - Financial Proceedings 'Fast Heading for Ritz Hotel Status'

Justice that can be accessed only by the super-rich is not justice at all. A High Court judge made that point in noting that financial remedy proceedings in divorce cases are fast heading for Ritz Hotel status – affordable only by the well-heeled...

Is Timing of the Essence? High Court Rules on Ferrari Sale Dispute

Contracts for the sale of goods almost always stipulate a date by which payment must be made. However, as a High Court ruling concerning the sale of a classic Ferrari racing car made plain , it does not necessarily follow that the timing of payment is of...

Man's 'Debilitating Fear' of Filing a Tax Return Not a Reasonable Excuse

There is such a thing as a reasonable excuse for failing to file your self-assessment tax return. However, in an unusual case, the First-tier Tribunal (FTT) ruled that a businessman's alleged debilitating fear of making a mistake in his return did not...

Times Change and Antique Restrictive Covenants Become Obsolete

Antique restrictive covenants are found in the title deeds of many period properties and can have a deadening effect on development opportunities. However, as an Upper Tribunal (UT) ruling showed , they are not written in stone. A large suburban house was...

Alternative Investments May Be Tempting But Professional Advice is Always Needed

Alternative investments may offer attractive rates of return, but they should never be entered into without professional advice. A High Court case concerning numerous small investors who staked their life savings on the success of an ill-fated hotel...

Survey Shows Post-Pandemic Leap in Hybrid Working

Sixty per cent of British businesses have seen an increase in hybrid working since the COVID-19 pandemic, according to a new survey commissioned by the Advisory, Conciliation and Arbitration Service (Acas). The research also found that over half of...

Own Property Abroad? It's All the More Vital to Make a Properly Drafted Will

No one knows when death will come calling and it is equally a truism that, if you fail to make a professionally drafted will, you store up trouble for your loved ones after you are gone. As an unusual Family Court ruling showed, that is particularly so if...

Riverside Boundary Dispute Focuses on Small-Scale Land Registry Plan

Boundaries between properties are usually marked by a line on a small-scale Land Registry plan but they may be invisible on the ground. Precisely that difficulty was the root cause of a bitter dispute between owners of two riverside homes. The owners could...
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