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...
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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...
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 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 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...
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 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...
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...
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