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The Upper Tribunal (UT) has upheld a decision refusing a taxpayer permission to bring a late appeal against closure notices issued by HM Revenue and Customs (HMRC). After HMRC issued closure notices determining an increase in the taxpayer's Income Tax...

When ruling on the interpretation of a contractual agreement, the courts' primary focus is on the wording of the agreement itself. Recently, a man who had sold a company successfully applied to the High Court for summary judgment by way of declarations as...

The Employment Appeal Tribunal (EAT) has upheld a man's appeal against the rejection of his complaints of discrimination arising from disability and victimisation ( Shah v Home Office ). The man had been employed by the Home Office. He had been off sick...

A husband and wife who abused their positions as attorneys of the husband's elderly parents have been sentenced to six years in prison and ordered to return the money they stole. The couple had made over 100 transfers from the husband's parents' bank...

If a UK domain name held by someone else is similar to your own name or trading style, you can seek to have it transferred to you by making a complaint to Nominet UK through its Dispute Resolution Service (DRS). To succeed in a DRS complaint, it is necessary...

The Upper Tribunal (UT) has modified a restrictive covenant to allow a couple to run a bed and breakfast business from their home. The couple owned a two-storey, four-bedroom house. In 2023 they had started running a B&B, having created two en-suite...

The First-tier Tribunal (FTT) has refused to strike out the entirety of a taxpayer's appeal against a closure notice issued by HM Revenue and Customs (HMRC), finding that the issue of whether the taxpayer could make a claim for Business Asset Disposal...

The Court of Appeal has allowed a mother's appeal against the High Court's refusal to set aside or stay an order for the return of her son to Texas. The boy's father was an Indian national who lived in the USA. He and the boy's mother had met in 2023 and...

The value of obtaining legal representation when seeking to challenge decisions made by HM Revenue and Customs (HMRC) was illustrated by a recent case in which the Upper Tribunal (UT) granted a taxpayer permission to appeal against a decision upholding a...

The Employment Appeal Tribunal (EAT) has dismissed a woman's appeal against a decision of the Employment Tribunal (ET) to reduce the percentage uplift on awards for unfair dismissal and disability discrimination in respect of failure to follow the Advisory,...

The High Court has rejected a claim by a clothing designer's partner for financial provision from his estate , finding that it had not been demonstrated that they had lived together as a married couple for the required period of two years before the...

The Upper Tribunal (UT) has rejected a claim by the owners of a property that their compensation for the grant of a wayleave authorising the retention of electricity lines over their land should include a share in savings achieved by avoiding more costly...

Lasting Powers of Attorney (LPAs) were introduced in 2007 by the Mental Capacity Act 2005 , replacing Enduring Powers of Attorney. A power of attorney allows someone else to make decisions on your behalf or help you make decisions if you lack the capacity...

The Court of Appeal has allowed an investment company's appeal against the striking out of an unfair prejudice petition , finding that the claim should proceed to trial. The investment company, which held investments on behalf of a South African group, had...

The First-tier Tribunal (FTT) has granted a couple's application to register a right of way over a small triangle of land belonging to a neighbouring property owner, finding that they and their tenants had crossed it as of right for at least 20 years. The...

HM Revenue and Customs (HMRC) have published statistics showing the estimated 'tax gap' for 2024/25. The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC and the amount actually paid. The statistics indicate that...

The Court of Appeal has upheld an appeal by a former employee of an IT services company against an order that he reimburse his employer for training costs, ruling that the contractual provisions allowing the employer to claw back those costs amounted to an...

The Family Court recently made a parental order in the names of both parents of twins born via surrogacy, despite their father having died before their birth. The mother and father had been in a relationship for several years before marrying. Their first...

The Financial Conduct Authority (FCA) has obtained a confiscation order under the Proceeds of Crime Act 2002 against a convicted fraudster. As a result, victims of his crimes are expected to recover most of the money they invested. The fraudster offered...

The Intellectual Property Enterprise Court recently ruled that a social media influencer and her company must pay damages totalling £213,000 to several manufacturers of luxury goods whose trade marks they had infringed. The influencer and the...