Latest News

Sign Prevents Acquisition of Right of Way

The Upper Tribunal (UT) recently ruled on an appeal against a decision of the First-tier Tribunal (FTT) that a sign saying there was no public right of way over a staircase did not prevent a private right of way being acquired over it. The staircase had...

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...

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,...

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...

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...

Ruling That LPAs Not Valid Upheld

Lasting powers of attorney (LPAs) allow you to appoint someone else to make decisions in respect of your property and financial affairs, and/or your health and welfare, in the event that you lose the capacity to do so yourself. However, an LPA must comply...

RTM Company Bound by Terms of Existing Lease

The Right to Manage (RTM) is a method by which leasehold property owners can take over the management of the building they live in. However, an RTM company is bound by the terms of leases that existed before it was set up, as demonstrated by a recent case ...

High Court Rules on Costs of Will Dispute

Those responsible for administering an estate are generally entitled to recover the costs properly incurred in doing so from the estate. Recently, the High Court ruled on whether costs concerning a dispute over a will and an application to remove the...

Court of Appeal Reduces Wife's Award in Big Money Divorce

A recent decision of the Court of Appeal in a big money divorce case clarified how the sharing principle should be applied and when assets are subject to it. The couple had married in 2005. The husband had had a successful career in financial services...

High Court Grants Judgment for Victim of Bitcoin Fraud

Those who fall victim to anonymous fraudsters may think there is nothing that can be done once their money has disappeared, but the courts have powers at their disposal which may assist. In a recent case involving bitcoin fraud , the High Court granted a...

Tenants Can Purchase Freehold When Landlord Cannot Be Found

The Leasehold Reform, Housing and Urban Development Act 1993 gives qualifying leaseholders the right to join together to buy the freehold of their properties – a process known as collective enfranchisement. A recent case demonstrated that this right...

Court Refuses to Set Aside Divorce Order Applied for by Mistake

While the courts have a range of powers to set aside orders, they will only exercise them in limited circumstances. In a somewhat surprising case that has attracted much comment, the High Court declined to set aside a final order of divorce that had been...

Waiting Time for Grants of Probate Falls

Following concerns last year about delays in processing probate applications, recent figures from HM Courts and Tribunals Service show that waiting times for grants of probate are continuing to improve. The average time from submission of a probate...

Late Appeal Against Tax Penalties Rejected

It is incumbent on taxpayers to make sure they fully comply with their obligations to file returns and pay any tax due. The point was illustrated by a recent case in which a taxpayer whose return had not been received by HM Revenue and Customs (HMRC) failed...

Varying a Statutory Will - Requirement to Notify Beneficiaries

If a person lacks the capacity to make a will for themselves, it is possible to make a statutory will for them by applying to the Court of Protection. When seeking to vary such a will, however, the Court of Protection Rules 2017 require that beneficiaries...

Tenants Succeed in Rent Repayment Application

Tenants of poorly maintained properties are not powerless and have the ability to apply for rent repayment orders where issues with the property amount to offences committed by the landlord. The First-tier Tribunal (FTT) recently ordered the landlord of an...

Award That Requires Borrowing Made Into Court Order

Disagreements between separating couples all too often result in litigation that substantially reduces the assets available to them, as was illustrated by a case that recently reached the High Court. At issue was whether awards made by arbitrators in...

Inheritance Disputes - Costs Risks Can Be Reduced

Arguments about what someone promised before their death can lead to significant legal costs. However, if faced with a claim against the estate, there may be steps the beneficiaries or executors can take to reduce the risks, as a recent High Court case...

Share Rounding Error Does Not Prevent CGT Relief

There are often very specific rules that must be complied with in order to claim tax reliefs, but if a small mistake arises, the courts may be able to provide assistance. In a recent case, the First-tier Tribunal (FTT) found that an investor was entitled to...
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