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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...
The licensing regime for houses in multiple occupation (HMOs) exists to protect the safety and welfare of tenants. Recently, four tenants of an unlicensed HMO obtained rent repayment orders totalling £23,177. The tenants had rented a four-bedroom...
Anyone who requires assistance with their tax affairs should ensure that they deal with a reputable and appropriately regulated advisor. Recently, a courier who claimed rebates for work expenses on the basis of misleading advice was unsuccessful in his...
The Family Division of the High Court has granted a mother's application for her younger daughter, who was living with her father in the USA, to be returned to the UK. The mother and father had decided to separate in 2020 but, due to the COVID-19...
Recent figures from HM Courts and Tribunals Service show that the waiting time for grants of probate has remained steady for several months, following delays in processing probate applications in recent years. The average time from submission of a probate...
In certain circumstances, a member of a club whose membership is unfairly terminated may be able to obtain legal redress. In a recent case, a woman who was expelled from a prestigious golf club after she was accused of cheating in a competition has succeeded...
The leaseholders of a flat in a separate wing of a country house have succeeded in their appeal against a determination that they were liable to pay service charges in respect of the common parts of the house. The leaseholders had purchased the flat in...
The Family Court has ruled on an application for financial remedies in a case which involved a range of assets and was characterised by animosity and dispute. The husband and wife had married in Cyprus in 2008 and subsequently lived in London. They...
The First-tier Tribunal (FTT) has rejected a woman's argument that her former husband was liable to tax on half of the income from a rental property they jointly owned. She and her husband had bought the property in 2013. In 2015 her husband went on...
In cases regarding medical treatment, judges sometimes have to make difficult decisions urgently in very sad circumstances. Recently, the Court of Protection ruled that it was in the best interests of a woman with anorexia to be fed while under general...
A woman who stole her daughters' inheritance has been handed a prison sentence and ordered to pay back the money. The woman's mother passed away in 2013. The woman received an inheritance of about £40,000 from her mother's house, while £50,000...
The Family Division of the High Court has granted a couple's application for a parental order in respect of a boy who was born to a surrogate mother in California. The case raised an important welfare issue in that the intended parents were both in their...