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The First-tier Tribunal (FTT) has upheld a taxpayer's appeal against a decision by HM Revenue and Customs (HMRC) that he was resident in the UK in the 2019/20 tax year, finding that 'transit days' and an extra day he spent in the UK after his flight was...
The High Court has ruled that a will made by an elderly woman with dementia, in which she disinherited one of her sons, was invalid due to lack of testamentary capacity and want of knowledge and approval. The woman's previous will, made in 2018, divided...
In certain circumstances, owners of leasehold flats have a legal right to buy the freehold of the building together with other leaseholders. This process is known as collective enfranchisement. For collective enfranchisement to be available, the building...
The High Court has dismissed an ex-wife's appeal against a ruling that her former husband's share of the home they owned together was held by his trustees in bankruptcy. The couple had married and purchased the property in 2009. They had two children. In...
The Financial Conduct Authority (FCA) recently took part in a week of action, along with 16 other regulators internationally, to protect consumers from illegal 'finfluencers'. This included enforcement activity, consumer awareness campaigns, and educational...
Figures from the High Court have shown that the number of disputed probate claims is continuing to rise. A total of 1,217 disputed probate cases were filed at the High Court in 2025, an increase of 12.7 per cent from the figure of 1,080 in 2024. There were...
The courts are often called upon to make difficult decisions about what is in the best interests of patients who cannot express their wishes for themselves. In a tragic case, the High Court recently ruled that it was not in the best interests of a young boy...
At the third time of asking, the Upper Tribunal (UT) has granted an application to modify a restrictive covenant to permit a second dwelling to be built on a plot of land. The land, on which a small partly thatched cottage had originally stood, had been...
The Court of Appeal has dismissed an appeal against an order of the High Court that a 14-year-old boy who had remained in England after visiting his father should return to live in South Africa. The boy's parents, both South African nationals, had married...
The First-tier Tribunal (FTT) has allowed a taxpayer's appeal against late filing penalties where he had not received a notice to file a tax return, after reviewing an earlier decision in which it had upheld most of the penalties. HM Revenue and Customs...
A claim under the Inheritance (Provision for Family and Dependants) Act 1975 for reasonable financial provision from a deceased person's estate must be brought within six months of the grant of probate or letters of administration being issued, unless the...
Disputes over ownership of land all too often become protracted and lead to costs out of proportion to the value of the land involved. Recently, the Upper Tribunal (UT) ruled on a dispute over a strip of land with an area of just 2.2 square metres. The...
A marriage is generally recognised in English law if it is valid under the law of the country in which it takes place, a legal principle known as lex loci celebrationis (the law of the place of the celebration). That principle was central to a recent...
When savers deposit money in a fixed-term account or an account that requires notice of withdrawals, they may well assume that, if they incur a penalty for early withdrawal, they will only have to pay tax on the net amount of interest received. However, such...
The Financial Conduct Authority (FCA) has confirmed its compensation scheme for car buyers who were not given important information when taking out motor finance. The scheme covers motor finance loans taken out between 6 April 2007 and 1 November 2024....
Dependants who have not been adequately provided for in a deceased person's will may be able to make a claim for financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 . Recently, the High Court considered such a claim by...
Where a mortgage lender claims possession of a property that has been let without the lender's permission, the Mortgage Repossessions (Protection of Tenants etc) Act 2010 gives tenants the right to apply to the courts to postpone the date for delivery of...
In certain circumstances, the courts are able to grant permission for continued storage of gametes or embryos where the strict legislative requirements for consent to such storage have not been complied with. Recently, the High Court considered 15...
The Income Tax rates and allowances for the 2026/27 tax year are largely unchanged from 2025/26. The Personal Allowance – the amount you can earn before you begin to pay Income Tax – remains at £12,570. It reduces by £1 for every...
From 1 May 2026, changes brought in by the Renters' Rights Act 2025 will provide more rights and better protection to tenants in the private rented sector. Changes introduced by the Act include: The abolition of assured shorthold tenancies. All...
