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As announced in the 2026 Budget, the rates of Income Tax applicable to income from property and income from savings will increase from 6 April 2027. The new rates will be as follows: Basic rate: 24 per cent; Higher rate: 44 per cent; ...

The High Court has removed a clause in an elderly man's final will that gave his wife a lifetime interest in half of his estate, ruling that the clause was invalid for want of knowledge and approval. The man and his wife had married in 2011 after being in...

The Family Court has refused a mother's application for permission to return to St Lucia with her six-year-old son , ruling that his welfare would be best served by his remaining in England. The boy's parents were originally from St Lucia and had married...

In a ruling that will be welcomed by leaseholders who are seeking to take over the management of the building in which they live, the Supreme Court has ruled that a failure to comply with procedural requirements in the Commonhold and Leasehold Reform Act...

The Court of Protection has handed down a ruling that clarifies the nature of the decisions that need to be made by those managing direct payments on behalf of people who lack capacity, and the authority required to manage such payments. The case involved...

The Financial Conduct Authority (FCA) is proposing to introduce new rules for retail funds that invest in long-term, illiquid assets such as property or infrastructure, so that the redemption terms of such funds reflect the time it typically takes to sell...

The High Court has upheld a widow's claim that four properties in her husband's name formed part of his estate , ruling that documents purporting to show that his mother and brother shared beneficial ownership of them were a sham. The couple had married in...

The Office for National Statistics has published statistics on the number of divorces and civil partnership dissolutions in 2025. There were 105,961 legal partnership dissolutions in England and Wales in 2025, comprising 105,002 divorces and 959 civil...

Claims that title to land has been acquired by adverse possession are not easy to establish and can be resisted if it can be shown that the claimant has not been in possession of the land for the required period. Recently, a woman's claim to have acquired...

A businessman has been awarded damages by the High Court after a website published a defamatory article about him. The businessman had developed projects in a number of countries, including Uzbekistan. Due to his professional reputation and his success in...

The High Court has refused to strike out a claim seeking to propound a man's will despite the Court of Protection having previously declared it invalid, on the grounds that the Court had not had jurisdiction to make that declaration. The man had suffered...

The Court of Appeal has set aside a financial remedy order in a divorce between a wealthy couple, finding that it was necessary for the case to be reheard. The couple had begun a relationship in Bahrain in 2011. They had moved to England in January 2013...

The First-tier Tribunal (FTT) has dismissed a businessman's appeal against a decision of HM Revenue and Customs (HMRC) that he was domiciled in England. The businessman, who had been born in England to Irish parents in 1942, had filed his self-assessment...

The Upper Tribunal (UT) has ruled that the terms of a woman's leases did not permit her landlord to demand contributions to a 'reserve fund' by way of her service charges. The woman held a long lease of her flat and a further lease granting easements over...

The Court of Protection has granted declarations sought by two NHS trusts that a pregnant woman lacked capacity and that a care plan which provided for the possibility of her undergoing a caesarean section was in her best interests. The woman was pregnant...

A poll recently commissioned by the charity will-writing campaign Will Aid has revealed that two thirds of people either have not made a will or have a will which is out of date. The survey of more than 2,000 adults in the UK found that 57 per cent of them...

The Family Court has dismissed a woman's application to stay divorce and financial remedy proceedings , finding that she had not demonstrated that it would be more appropriate to litigate the issues in Florida. She had met another woman in Switzerland in...

The Upper Tribunal (UT) has upheld a decision refusing a taxpayer permission to bring a late appeal against closure notices issued by HM Revenue and Customs (HMRC). After HMRC issued closure notices determining an increase in the taxpayer's Income Tax...

A husband and wife who abused their positions as attorneys of the husband's elderly parents have been sentenced to six years in prison and ordered to return the money they stole. The couple had made over 100 transfers from the husband's parents' bank...

The Upper Tribunal (UT) has modified a restrictive covenant to allow a couple to run a bed and breakfast business from their home. The couple owned a two-storey, four-bedroom house. In 2023 they had started running a B&B, having created two en-suite...