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Investors using the popular online financial investment platform Hargreaves Lansdown (HL) may not have heard that the 'loyalty bonuses' they receive from HL have been deemed by the Upper Tribunal (UT) to be taxable income in the hands of the recipients and...
In a recent property case that will have a bearing on all contractual matters, the High Court ruled that a footer automatically appended to an email amounted to a legal signature and led to a contract for the sale of land being formed. A couple who owned...
New homes built in the grounds of existing residences make a valuable contribution to meeting burgeoning housing demand. However, as a decision of the First-tier Tribunal (FTT) showed , restrictions lurking in antique title deeds can stand in the way of...
Few employees would say no if offered shares in the companies for which they work. However, as an important decision of the Employment Appeal Tribunal (EAT) showed, accepting such offers can in some circumstances involve the sacrifice of employment rights. ...
Shareholder disagreements as to the direction a company should take are generally fought out behind closed doors. However, as a High Court case concerning the future of a troubled pharmaceuticals company showed, judges are always there to act as umpires...
If a loved one upon whom you depend financially fails to make reasonable provision for you in his or her will, judges have the power to put that right. However, there are time limits that apply to such proceedings and that is why it is vital to consult a...
Patent protection is a valuable privilege that is only afforded to ideas and products that are genuinely novel and inventive. In a case on point, the High Court declared invalid two patents in respect of plastic food packaging on the basis that the central...
Family judges are always absolutely focused on the welfare of children and will not shrink from grasping nettles to give them the best chance of leading fulfilled and happy lives. That was certainly so in one case in which a judge ordered that a baby boy be...
Record employment levels mean strong demand for office space, but the need for more new homes is perhaps even more pressing. A case concerning proposals to convert an office block into 114 flats highlighted the difficulty of balancing those requirements. ...
Responses to a report from the Civil Justice Council (CJC) setting out proposed measures to better support and protect vulnerable witnesses and parties in civil proceedings are due to be considered following public consultation. The CJC wants to ensure 'a...
People have all sorts of reasons for choosing not to eat meat, and that prompted an Employment Tribunal (ET) to rule that vegetarianism is a lifestyle choice, rather than a philosophical belief protected under the Equality Act 2010 . The case concerned a...
Trust deeds can be an effective means of managing family wealth and minimising tax liabilities but, as a High Court decision strikingly showed , any mistakes in their drafting can have serious repercussions for generations to come. The case concerned a...
It may seem obvious that no one can own a wild animal. However, in a novel case of interest to property professionals – and anglers – the High Court has ruled that there are nevertheless property rights in wild fish held in captivity in a...
If you are facing an investigation by the tax authorities, your very first step should be to seek professional advice. One taxpayer who sadly chose not to take that course, instead burying his head in the sand, narrowly escaped a six-figure back-tax bill. ...
Flat tenants in certain circumstances have the right to band together and acquire the freehold of the blocks in which they live. However, as a High Court decision showed , the process of doing so is replete with legal pitfalls and those who fail to take...
Public confidence in the civil justice system would collapse if court orders were not rigorously enforced – however agonising complying with them may be. The point was made by a case in which a divorcee who refused to move out of her home of 25 years...
Sometimes, it is difficult to understand why many people don't seem to put as much effort into making profits as they do into trying to avoid paying tax. Tax avoidance is a red rag to a bull as far as HM Revenue and Customs (HMRC) are concerned. They have...
When a property development involving a building that is listed or in a conservation area is undertaken, it is reasonable for the contractor employed to do the work to assume that the employer has used due diligence to obtain the necessary planning consents....
The whole purpose of the civil justice system is to achieve just and final resolution of frequently intractable disputes – and, as a guideline Court of Appeal decision in an inheritance case made plain, that includes saving litigants from themselves...
Can Employment Tribunals (ETs) or the courts force employers to re-engage employees who have been unfairly dismissed? In a ground-breaking decision, the Court of Appeal has answered that question in the negative ( Mackenzie v The Chancellor, Masters and...
