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...
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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 telecoms provider has lost its appeal against a decision that, where customers were offered discounts for early payment, VAT was payable on the full amount charged if the discount was not accepted. Between 1 January and 30 April 2014, the telecoms...
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...
Under Section 20ZA of the Landlord and Tenant Act 1985 , a tribunal may grant a landlord dispensation from the requirement to consult tenants about significant works if it finds it reasonable to do so. Recently, a landlord who carried out urgent repairs to...
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...
In a ruling which will have wide implications for providers of finance, the Court of Appeal has ruled that three purchasers of cars are entitled to be repaid the commission paid from the lenders to the dealers in respect of their car loans. The purchasers...
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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