When disputes arise as to the validity of wills, the evidence of the deceased's solicitors can be crucial. In a recent High Court case concerning whether a woman had capacity to revoke her will , the Court attached considerable importance to the evidence of...
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Although Multiple Dwellings Relief (MDR) from Stamp Duty Land Tax (SDLT) was abolished earlier this year, it can be still claimed in respect of property transactions that completed before 1 June 2024, so cases dealing with its availability can be expected to...
In a recent case involving an application to permit naso-gastric feeding of a 12-year-old girl, the High Court considered how to resolve an apparent conflict between the Code of Practice to the Mental Health Act 1983 and common-law authorities around...
When a party fails to disclose assets in divorce proceedings, the courts are entitled to draw appropriate inferences from the non-disclosure. This was demonstrated in a recent case in which the Family Court described the husband's conduct of the...
HM Revenue and Customs (HMRC) have been unsuccessful in their appeal against a decision that a dividend received by a man in the 2016/17 tax year was paid for Income Tax (IT) purposes in that year, even though another shareholder had received the dividend in...
A woman who was left just £1 when her stepfather passed away has failed in her challenge to the validity of his final will. The stepfather had formed a close friendship with a woman he had originally hired as a cleaner in 2011. They shared an interest...
Tenants who feel that excessive service charges are being demanded of them are not powerless and can challenge the reasonableness of their charges before the First-tier Tribunal (FTT). Recently, the tenants of two leasehold flats succeeded in achieving...
When a couple who have entered into a civil union relocate to another country, legal advice is essential to deal with any issues that may arise. Recently, a couple who had moved to the UK from France and were subsequently advised to dissolve their French...
The courts are often called upon to decide whether continued treatment is in the best interests of patients. Recently, the Court of Protection rejected an NHS trust's application for a declaration that it was not in a man's best interests to have a new...
Whether a taxpayer has a reasonable excuse for a failure to comply with their obligations depends on the circumstances in which the failure arose, including the taxpayer's experience and their situation at the time. Recently, a taxpayer obtained permission...
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