Latest News
Where the record of a property's title at the Land Registry contains a mistake, Paragraph 5(a) of Schedule 4 of the Land Registration Act 2002 allows the register to be altered to correct it. The First-tier Tribunal (FTT) recently granted a homeowner's...
It is essential to ensure that court orders are complied with during divorce proceedings. Recently, the Family Court refused a wife's application for relief from sanctions due to her failure to file and exchange her witness statement in accordance with a...
The First-tier Tribunal (FTT) has come to the aid of a taxpayer who claimed that he had been a victim of fraud in relation to claims for Enterprise Investment Scheme (EIS) relief, granting permission for him to make a late appeal against assessments and...
The High Court has upheld a woman's challenge to a will allegedly made by her late father, finding that the defendants had failed to establish on the balance of probabilities that it was genuine. The will had purportedly been executed in 2019, the year...
In a guideline case, the Court of Protection has granted an application by an observer to a hearing for disclosure of the parties' position statements . The proceedings related to a patient who was suffering from a prolonged disorder of consciousness. The...
In a case relating to the division of assets under a pre-nuptial agreement (PNA), the Family Court has ruled that a wife should be allowed to amend her case to formally plead conduct under Section 25(2)(g) of the Matrimonial Causes Act 1973 . It was common...
It is wise to seek legal advice before making an application to the First-tier Tribunal (FTT) for a determination of liability to pay service charges. Recently, the FTT was unable to rule conclusively on whether the tenants of two flats were liable to...
It is important to ensure you fully understand the rules of any tax reliefs claimed and take advice if necessary. Recently, the Upper Tribunal (UT) dismissed an entrepreneur's appeal against a decision that the provision of a Director's Loan Account (DLA)...
The High Court recently rejected a challenge to the will of a woman who had experienced memory issues prior to making it. The woman had made the will in 2008. She left her interest in her and her husband's house to her elder daughter. After bequests of...
When considering issues relating to parental responsibility for children, one of the factors the courts will have regard to under Section 1(3) of the Children Act 1989 is the children's wishes and feelings, in the light of their age and understanding....
The register of a property's title can be rectified if it contains a mistake. The question of what constitutes proof of a mistake was the subject of a recent case in which the Upper Tribunal (UT) allowed a homeowner's appeal against a decision that title...
The Government has published its response to the final report of the Digitisation Taskforce . The Taskforce has been assessing how the UK can eliminate the use of paper share certificates for traded companies, which create inefficiencies and costs for...
When deciding what is in the best interests of a patient who lacks capacity to make decisions about their care, the courts will take into account any wishes and feelings expressed by the patient as well as the medical evidence. Recently, the Court of...
The best way to ensure that your estate will pass to those you wish is to make a will and ensure it is kept up to date. Having a will in place will also make it easier to administer your estate. Figures from the Ministry of Justice (MoJ) show that the...
The Court of Appeal has allowed a husband's appeal against a High Court decision upholding the validity of a pre-nuptial agreement (PNA), ruling that the wife's failure to disclose a significant proportion of her assets rendered the PNA invalid. The...
All land in England ultimately belongs to the Crown. In a recent case which serves as something of a cautionary tale , a couple who were the directors and shareholders of a company that had owned a property when it was dissolved have been unsuccessful in...
The Government has confirmed plans to bring most unused pension funds and death benefits within the scope of Inheritance Tax (IHT) from 6 April 2027. The plans were originally announced at the Autumn Budget 2024. This was followed by a technical...
The High Court has ruled that a will made by an elderly woman less than two years before she died was invalid because she lacked testamentary capacity when it was made. The woman had died in October 2014 at the age of 95. In January 2013 she had made a...
In a ruling that clarifies the circumstances in which non-matrimonial assets can become 'matrimonialised', the Supreme Court has upheld a decision of the Court of Appeal that a transfer of assets from a husband to a wife as part of a tax planning exercise...
Paragraph 7 of Schedule 3 of the Mental Capacity Act 2005 gives the Court of Protection the power to exercise its functions under the Act in relation to an adult who is habitually resident in England and Wales. It is therefore sometimes necessary for the...
