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As announced in the 2026 Budget, the rates of Income Tax applicable to income from property and income from savings will increase from 6 April 2027. The new rates will be as follows: Basic rate: 24 per cent; Higher rate: 44 per cent; ...

The High Court has removed a clause in an elderly man's final will that gave his wife a lifetime interest in half of his estate, ruling that the clause was invalid for want of knowledge and approval. The man and his wife had married in 2011 after being in...

When applying Section 26(4) of the Equality Act 2010 to determine whether conduct had the effect of violating a claimant's dignity or creating an intimidating, hostile, degrading, humiliating or offensive environment for the purposes of Section 26(1)(b),...

A company that sold pet products online and had £6.3 million in unexplained transactions has been shut down following an investigation by the Insolvency Service. The company had taken orders totalling millions of pounds. A number of customers had...

The Family Court has refused a mother's application for permission to return to St Lucia with her six-year-old son , ruling that his welfare would be best served by his remaining in England. The boy's parents were originally from St Lucia and had married...

The Supreme Court has handed down a decision that clarifies the circumstances in which the freeholder of a building can object to a right to manage (RTM) claim, ruling that a failure to comply with procedural requirements in the Commonhold and Leasehold...

In a ruling that will be welcomed by leaseholders who are seeking to take over the management of the building in which they live, the Supreme Court has ruled that a failure to comply with procedural requirements in the Commonhold and Leasehold Reform Act...

The Court of Protection has handed down a ruling that clarifies the nature of the decisions that need to be made by those managing direct payments on behalf of people who lack capacity, and the authority required to manage such payments. The case involved...

A company that operates fast-food restaurants has successfully appealed against a decision that dip pots supplied with takeaway meal deals were part of a single standard-rated supply. The Upper Tribunal (UT) ruled that, in most circumstances, every element...

The Financial Conduct Authority (FCA) is proposing to introduce new rules for retail funds that invest in long-term, illiquid assets such as property or infrastructure, so that the redemption terms of such funds reflect the time it typically takes to sell...

The government has launched a consultation on proposals to reform employment status, improve compliance with employment rights and strengthen protections for self-employed people. The consultation seeks views on proposals to place less emphasis on...

The High Court has upheld a widow's claim that four properties in her husband's name formed part of his estate , ruling that documents purporting to show that his mother and brother shared beneficial ownership of them were a sham. The couple had married in...

When choosing a name for your business, it is essential to check that there is no risk of confusion with another trading name that might give rise to a claim for trade mark infringement or passing off. Recently, a company that sold flowers succeeded in a...

The Office for National Statistics has published statistics on the number of divorces and civil partnership dissolutions in 2025. There were 105,961 legal partnership dissolutions in England and Wales in 2025, comprising 105,002 divorces and 959 civil...

A company that sells call-blocking devices has been issued with a monetary penalty by the Information Commissioner's Office (ICO) for making unsolicited marketing calls. The ICO found that, between 27 May 2024 and 10 February 2025, the company had made...

Claims that title to land has been acquired by adverse possession are not easy to establish and can be resisted if it can be shown that the claimant has not been in possession of the land for the required period. Recently, a woman's claim to have acquired...

The Employment Appeal Tribunal (EAT) has ruled that a settlement of an Employment Tribunal (ET) claim by way of a COT3 agreement did not extinguish the claimant's right to be provided with written reasons for the ET's decision ( Jeffery v Givaudan UK Ltd ...

As part of the changes brought in by the Renters' Rights Act 2025 , the Private Rented Sector (PRS) database is set to be introduced, starting in late 2026. All landlords of assured and regulated tenancies will be required to register themselves and their...

A businessman has been awarded damages by the High Court after a website published a defamatory article about him. The businessman had developed projects in a number of countries, including Uzbekistan. Due to his professional reputation and his success in...

Taxpayers should always ensure that they comply with deadlines for appealing against decisions made by HM Revenue and Customs (HMRC), even if discussions with HMRC continue after a decision is notified to the taxpayer. A recent case in which a restaurant...