In a case concerning a taxpayer who was not domiciled in the UK, the Upper Tribunal (UT) has upheld a decision that transfers from his overseas bank accounts to UK bank accounts of non-relevant persons amounted to taxable remittances under Section 809L of...
Legal News
The High Court has ruled that a will made by a man who was suffering from delusions caused by late-onset schizophrenia was invalid for want of testamentary capacity. In late 2013, the man had become concerned that someone was trying to break into his home...
The Information Commissioner's Office (ICO) provides guidance for the public on data protection and information rights on its website. Guidance is available on the following topics: making a Subject Access Request to find out if an organisation is...
The Employment Appeal Tribunal (EAT) has allowed a woman's appeal against a decision of the Employment Tribunal (ET) that she was not entitled to compensation for unfair dismissal because, had the employer followed a fair procedure, she would have been...
When disagreements arise between neighbours about the ownership of land, it is invariably best to try to reach an amicable solution rather than engage in litigation. In an unusual case concerning the ownership of a driveway , the Upper Tribunal (UT)...
In a recent ruling on a wife's application for a financial remedy order , the Family Court accepted that her caring responsibilities for the couple's son justified a departure from the sharing principle. The Court handed down its judgment as an indication...
The government has announced that the allowance for Business Property Relief (BPR) and Agricultural Property Relief (APR) will be £2.5 million when it is introduced on 6 April 2026, rather than £1 million as originally proposed. The government...
The law affords testators a high degree of freedom to pass on their estates to whomever they wish, and the fact that the terms of a will may seem unfair to relatives is not enough to successfully challenge it. This point was illustrated by a recent case in...
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