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Rule 22 of the Tribunal Procedure (Upper Tribunal) Rules 2008 provides that, where the Upper Tribunal (UT) refuses permission to appeal against a decision of the First-tier Tribunal (FTT) or gives only limited permission, it must give reasons for its...

The First-tier Tribunal (FTT) has found that a repayment of Income Tax due to a taxpayer who had died during the relevant tax year formed part of her estate for Inheritance Tax (IHT) purposes. The taxpayer had died on 18 December 2020. Her son, who was...

The government has announced the new rates of Statutory Sick Pay (SSP) and parental leave pay that will apply from 6 April 2026. The rate of SSP will increase from £118.75 per week to £123.25 per week. The rates of Statutory Maternity Pay,...

A guide to issues relating to property boundaries is available on the government's website. The guide notes that, in England and Wales, there is usually no record of the exact boundary between two properties or the ownership of boundary features between...

The Cyber Security and Resilience (Network and Information Systems) Bill, which was announced by the government in the King's Speech following the last general election, was introduced to Parliament on 12 November 2025. The Bill will reform and add to the ...

The Family Court has rejected a husband's application to set aside a financial remedy order made in his absence after he ceased to participate in the final hearing. The husband and wife had separated in 2022 after 15 years of marriage. On the first day of...

The Upper Tribunal (UT) recently set aside a decision of the First-tier Tribunal (FTT) upholding prohibition orders in respect of 15 flats, finding that the FTT had erred in accepting the local authority's calculation of the risk posed by the lack of space...

The best way to minimise the risk of a successful challenge to your will is to have it drawn up by a qualified solicitor. Recently, a woman's challenge to her elderly father's final will was rejected by the High Court . The man had made the will in March...

Can an employee who brings a claim for unfair dismissal on the basis of having made protected disclosures also bring a detriment claim where the alleged detriment is the dismissal itself? The Court of Appeal has reluctantly answered that question in the...

A company that was incorporated by members of an insurance broking partnership and acquired the partnership's business has failed to persuade the First-tier Tribunal (FTT) that amortisation of the goodwill it acquired was deductible for Corporation Tax...

The Financial Conduct Authority (FCA) has outlined plans to reform the mortgage market, which could make it easier for first-time buyers and self-employed people to purchase properties. The reforms also aim to help homeowners access housing wealth in later...

A recent High Court decision concerning whether a man and woman who planned to open a hotel in France were in partnership illustrates the wisdom of formally documenting agreements to set up in business and of taking appropriate legal advice. In June 2018,...

When patients lack capacity to decide whether to undergo medical treatment, the Court of Protection is often called upon to decide what is in their best interests. Recently, the Court ruled that it was in the best interests of a young man to undergo surgery...

The High Court has refused a mother's application for her five-year-old daughter's return to Dubai , instead granting an application by the girl's father for her to remain in England. The mother and father had married in 2019 and moved to Dubai, where the...

The Employment Rights Bill has now received Royal Assent, becoming the Employment Rights Act 2025 . The changes will be introduced in phases over a two-year period, ensuring that employees and employers have time to plan and prepare. The majority of the...

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

The Upper Tribunal (UT) has granted a landowner's application to modify a restrictive covenant to allow a small bungalow to be constructed in place of a workshop. The landowner had sold land near his house to a local developer in 1999. The developer built...

The Court of Appeal has dismissed an appeal against the High Court's rejection of a challenge to a grant of planning permission for an energy recovery facility, finding that the Secretary of State for Housing, Communities and Local Government had complied...

The manager of a care home has been sentenced to five and a half years in prison for forging the will of an elderly woman who lived in the home. The woman had moved into the home in 2020 after becoming ill. She was described by the judge as 'particularly...

A taxpayer has successfully argued before the First-tier Tribunal (FTT) that a company's purchase of shares he owned in it was wholly or mainly for the purpose of benefiting its trade under Section 1033 of the Corporation Tax Act 2010 . The consideration...