Legal News

No Reasonable Excuse for Taxpayer's Late Appeal

Taxpayers would be well advised to give prompt attention to any correspondence they receive from HM Revenue and Customs (HMRC). In a recent case, a man who appealed tax assessments and penalties several months late failed to convince the First-tier Tribunal...

Proposed Changes to Employment Law Outlined

As part of the legislative programme set out in the King's Speech, the government has outlined changes to be included in the Employment Rights Bill, which is set to be introduced within the first 100 days of the new parliament. Proposed changes include: ...

Financial Order Set Aside Due to Husband's Bankruptcy

The High Court has ruled that a financial remedies order requiring a husband to transfer his half share of the former matrimonial home to his wife could not stand because he had been made bankrupt by the time it was made. The couple had separated in 2017,...

Application to Modify Restrictive Covenant Succeeds

The Upper Tribunal (UT) has granted a social housing provider's application to modify a restrictive covenant so as to allow it to proceed with a residential property development. The relevant land was sold in 1975 subject to a conveyance limiting its use...

High Court Ruling in Will Forgery Case

An allegation that a will is a forgery can be hard to prove. However, such an allegation was successfully made out in a High Court case concerning an elderly man who died during the COVID-19 pandemic. The man had passed away in February 2021. A firm of...

HMRC's Appeal Against Closure Notice Orders Rejected

Under Section 28A(4) of the Taxes Management Act 1970 , taxpayers whose returns are under enquiry may apply for a direction requiring HM Revenue and Customs (HMRC) to issue a closure notice. It is for HMRC to show that there are reasonable grounds for...

Employer Did Not Have Constructive Knowledge of Disability

Under Section 15(2) of the Equality Act 2010 , an employer has a defence to a claim of disability discrimination if it can show that it did not know, and could not reasonably have been expected to know, that the claimant had the disability in question. The...

Court Refuses to Order Girl's Return to Lithuania

When making decisions about where and with whom a child should live, the courts will prioritise the welfare of the child and will take the child's own views into consideration where appropriate. In a recent case, the High Court rejected a father's...
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