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Taxpayers should always ensure that they keep up to date with their tax affairs and obtain any assistance they need in meeting their obligations. This point was demonstrated in a recent case in which the First-tier Tribunal (FTT) dismissed a taxpayer's...
The Family Court recently ruled on a divorced couple's cross-applications for enforcement and variation of a periodical payments order originally made in 2012. The husband had been ordered to pay the wife £2,000 per month on a joint lives basis,...
The courts have the power to order claimants to provide financial security to ensure that the defendants can recover their costs if the claim is unsuccessful. Recently, the sons of a deceased man sought security for costs from a woman from Thailand who...
The Court of Appeal has ruled that a 15-year-old child should be allowed to legally change their given name , overturning an earlier decision of the High Court. At the age of 12, the child had told their parents that they believed themselves to be...
A person who is in adverse possession of registered land may apply to the Land Registry to be registered as its owner on the basis of ten years' adverse possession of it, ending on the date of the application. If the application is opposed by the existing...
The Income Tax rates and allowances for the 2025/26 tax year are largely unchanged from the 2024/25 year. The Personal Allowance – the amount you can earn before you begin to pay Income Tax – remains at £12,570. It reduces by £1 for...
The Family Court has granted a husband's application for a divorce he obtained in India to be recognised by the English courts . The husband and wife were both Indian nationals who now had British citizenship. They had married in India in 2010 and had...
A TV producer's partner who was left nothing in his will has commenced High Court proceedings seeking financial provision from his estate. The producer passed away in 2019, at the age of 58. He had been in a long-term relationship with his partner and had...
The Court of Protection recently granted an application by two NHS trusts for authorisation to carry out a planned caesarean in respect of a woman who was due to give birth. The 29-year-old woman had treatment resistant paranoid schizophrenia. She had...
In a case in which a man was named as a girl's father on her birth certificate but was subsequently discovered not to be her biological father, the High Court has ruled that the effect of a declaration of non-parentage was to render his acquisition of...
The Court of Appeal has reinstated an earlier ruling of the First-tier Tribunal (FTT) that a taxpayer was not resident in the UK for Income Tax purposes during the 2015/16 tax year due to exceptional circumstances that prevented her from leaving the country....
It is always advisable to check the service charges you are asked to pay rather than simply assuming they are correct. This point was illustrated by a recent case in which four leaseholders obtained refunds of service charges relating to electricity costs...
It is understandably common for family members and friends to take a more optimistic view of a patient's prospects of recovery than the medical professionals involved. A tragic case in which the High Court considered whether it would be lawful to...
Many people put off making a will or have reservations about doing so, but having a professionally drafted will drawn up by a solicitor is the best way to avoid disputes arising after you are gone. This point was amply illustrated by an unusual High Court...
The courts are entitled to draw reasonable adverse inferences against a party who fails to engage in divorce proceedings. How this is approached in practice was illustrated by a recent Family Court ruling on a financial remedies application in which the...
Under Schedule 36 of the Finance Act 2008 , HM Revenue and Customs (HMRC) may require a taxpayer to provide information or documents that are reasonably required for the purpose of checking the taxpayer's tax position. Recently, a taxpayer's appeal against...
Tenants who are unhappy with service charges they are asked to pay can apply to the First-tier Tribunal (FTT) for a determination of whether the charges are payable. Recently, the tenants of two flats were successful in persuading the FTT that the costs of...
If you wish to change to your will, it is always advisable to do so promptly rather than leaving it until later. This was amply demonstrated by a recent case in which the High Court was called upon to determine various issues in relation to a codicil a...
Under Section 42(7) of the Adoption and Children Act 2002 , an adoption order may not be made unless the court is satisfied that sufficient opportunities to see the child with the adoptive parents in the home environment have been given to the adoption...
Consumers should always be sure that they fully understand any financial product they intend to use and that they only deal with reputable providers. A recent report on steps taken by the Financial Conduct Authority (FCA) in 2024 against misleading financial...
