Latest Legal News

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When buying properties that comprise more than one residence, multiple dwellings relief (MDR) is available against Stamp Duty Land Tax (SDLT). As a First-tier Tribunal (FTT) ruling showed , however, both the availability and extent of such relief is often...
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Disputes as to whether an employee has voluntarily resigned or been dismissed are commonplace and often raise difficult factual issues. That was certainly so in a case concerning an airport coach driver who, on leaving the office the day after the first...
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Claims to non-UK residency for tax purposes are a political and fiscal hot potato and HM Revenue and Customs (HMRC) are, to say the least, reluctant to accept them. In an exceptional case, however, the First-tier Tribunal (FTT) backed a hard-pressed...
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Minority shareholders may have little say over a company's day-to-day management but they are entitled not to be subjected to unfair prejudice by the majority. The High Court made that point in the context of a family company that became the focus of a...
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There will always be some people who believe that making your own will represents a sensible economy. However, as a High Court ruling strikingly showed , saving the modest expense of having your will professionally drafted may come at a frightful emotional...
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Those who put their money into nascent businesses can in certain circumstances claim tax credit under the Enterprise Investment Scheme (EIS). However, as one case showed, in order to qualify for such relief, investors must place their capital at genuine risk...
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Vindictive bloggers who hide behind a cloak of anonymity may feel that they can use the internet to subject innocent people to abuse with complete impunity. However, in coming to the aid of an academic falsely accused of being a sexual predator, the High...
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Advances in building techniques have made it possible to build additional storeys on many blocks of flats. Such developments may not be popular with existing residents but, as a High Court case showed, the pressure on housing stocks is such that planning...
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Freehold owners of land generally believe that, subject to planning permission, they can develop their properties in whatever way they wish. However, as a High Court ruling strikingly showed, that is by no means always the case. Two men wished to build...
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Evidence concerning negotiations that take place prior to termination of employment are generally inadmissible in Employment Tribunal (ET) proceedings. However, as a guideline decision showed, that rule can be disapplied where such negotiations are marred by...
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It is obviously right that fathers should pick up a fair share of the tab for raising their offspring, but exactly how deep into their pockets should they be made to dig? The High Court tackled that issue in considering whether a wealthy father should be...
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Negative online reviews can be disastrous for professional people whose livelihoods depend on their good reputations. As a High Court case showed , however, where such reviews stray into libel the law will not hold back in coming to their aid. The case...
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Couples generally either own their homes as joint tenants or as tenants in common. The distinction between the two may not be widely understood but, as a High Court ruling in an inheritance case showed , it can matter very much indeed. The case concerned a...
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At what point can it be said that an embryonic business has begun to trade? A tax tribunal pondered that fundamental issue in a case concerning a claim for entrepreneurs' relief on the sale of a nascent business asset. An investor sold his minority stake...
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In the bookmaking industry, bets are often placed during telephone calls that last just a few moments and that gives rise to an inevitable risk of human error. In rejecting a punter's claim that he was contractually entitled to six-figure winnings on a...
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Pre- and post-nuptial agreements that do not fairly meet the reasonable needs of one divorcing party or the other are unlikely to be worth the paper they are written on. The High Court made that point in refusing to hold a wife to the disadvantageous terms ...
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Commercial operations frequently encounter noise complaints from neighbours and that can create a powerful barrier to development. However, in one case, the fierce objections of local residents did not deter the High Court from upholding planning permission...
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Failing to make a professionally drafted will positively invites disputes between your loved ones that can take on the proportions of an ancient Greek tragedy. As a High Court case showed, such discord can even extend to the disposal of your body. The case...
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Openness and transparency are key to promoting a healthy working environment. An Employment Tribunal (ET) made that point in taking a very dim view of a clandestine rendezvous between a salesman and his line manager in a shopping centre car park ( ...
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When lending money to friends, acquaintances or anyone else, the terms on which sums are advanced may be entirely clear to you in your own mind. However, as a High Court ruling showed , the absence of a professionally drafted loan agreement is a positive...
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There is nothing wrong with an employee being paid in a tax-efficient manner. As an Employment Tribunal (ET) ruling showed, however, where such arrangements stray into the realms of unlawful evasion the consequences are likely to be severe. The case...
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When selling your business, the structure of the transaction matters enormously and should always be the subject of professional advice. In a case on point, two women who sold their company for a seven-figure sum ended up with Capital Gains Tax (CGT) demands...
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Every fashion industry professional knows that innovative designs tend to spawn imitation. However, as a High Court ruling showed , there is a great difference between acceptable inspiration and illegitimate copying. The case concerned a company that sold...
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Children do not, as a matter of law, have capacity to make important decisions for themselves – but that does not mean that their wishes and feelings are irrelevant. In an unusual case on point, the High Court gave effect to a teenage foster child's...
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The likelihood of planning consent being granted in respect of a plot of land can be a crucial determining factor when assessing its value. As an Upper Tribunal (UT) ruling showed , the existence or otherwise of such so-called 'hope value' is often the...

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