It is important to ensure you fully understand the rules of any tax reliefs claimed and take advice if necessary. Recently, the Upper Tribunal (UT) dismissed an entrepreneur's appeal against a decision that the provision of a Director's Loan Account (DLA)...
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The High Court recently rejected a challenge to the will of a woman who had experienced memory issues prior to making it. The woman had made the will in 2008. She left her interest in her and her husband's house to her elder daughter. After bequests of...
When considering issues relating to parental responsibility for children, one of the factors the courts will have regard to under Section 1(3) of the Children Act 1989 is the children's wishes and feelings, in the light of their age and understanding....
The register of a property's title can be rectified if it contains a mistake. The question of what constitutes proof of a mistake was the subject of a recent case in which the Upper Tribunal (UT) allowed a homeowner's appeal against a decision that title...
The Government has published its response to the final report of the Digitisation Taskforce . The Taskforce has been assessing how the UK can eliminate the use of paper share certificates for traded companies, which create inefficiencies and costs for...
When deciding what is in the best interests of a patient who lacks capacity to make decisions about their care, the courts will take into account any wishes and feelings expressed by the patient as well as the medical evidence. Recently, the Court of...
The best way to ensure that your estate will pass to those you wish is to make a will and ensure it is kept up to date. Having a will in place will also make it easier to administer your estate. Figures from the Ministry of Justice (MoJ) show that the...
The Court of Appeal has allowed a husband's appeal against a High Court decision upholding the validity of a pre-nuptial agreement (PNA), ruling that the wife's failure to disclose a significant proportion of her assets rendered the PNA invalid. The...
All land in England ultimately belongs to the Crown. In a recent case which serves as something of a cautionary tale , a couple who were the directors and shareholders of a company that had owned a property when it was dissolved have been unsuccessful in...
The Government has confirmed plans to bring most unused pension funds and death benefits within the scope of Inheritance Tax (IHT) from 6 April 2027. The plans were originally announced at the Autumn Budget 2024. This was followed by a technical...
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