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When a party fails to disclose assets in divorce proceedings, the courts are entitled to draw appropriate inferences from the non-disclosure. This was demonstrated in a recent case in which the Family Court described the husband's conduct of the...
HM Revenue and Customs (HMRC) have been unsuccessful in their appeal against a decision that a dividend received by a man in the 2016/17 tax year was paid for Income Tax (IT) purposes in that year, even though another shareholder had received the dividend in...
A woman who was left just £1 when her stepfather passed away has failed in her challenge to the validity of his final will. The stepfather had formed a close friendship with a woman he had originally hired as a cleaner in 2011. They shared an interest...
Tenants who feel that excessive service charges are being demanded of them are not powerless and can challenge the reasonableness of their charges before the First-tier Tribunal (FTT). Recently, the tenants of two leasehold flats succeeded in achieving...
When a couple who have entered into a civil union relocate to another country, legal advice is essential to deal with any issues that may arise. Recently, a couple who had moved to the UK from France and were subsequently advised to dissolve their French...
The courts are often called upon to decide whether continued treatment is in the best interests of patients. Recently, the Court of Protection rejected an NHS trust's application for a declaration that it was not in a man's best interests to have a new...
Whether a taxpayer has a reasonable excuse for a failure to comply with their obligations depends on the circumstances in which the failure arose, including the taxpayer's experience and their situation at the time. Recently, a taxpayer obtained permission...
In certain circumstances, a person who has unlawfully killed another is precluded from benefiting as a consequence of their death, a rule known as the forfeiture rule and defined in Section 1(1) of the Forfeiture Act 1982 . However, Section 2 of the Act...
When considering an application for the return of a child who has been removed from a country without a parent's consent, the courts' paramount concern will always be the best interests of the child. Recently, the High Court ruled that a young boy whose...
The Upper Tribunal (UT) has upheld a homeowner's appeal against a decision that he had not acquired a right of way over part of a driveway belonging to one of his neighbours. The row of houses in which the man and his neighbour lived had originally been...
Court and tribunal hearings usually take place in public, as part of the principle of open justice. However, a judge can decide to hold a hearing in private if it is deemed necessary for the proper administration of justice. Recently, the Court of...
The High Court recently upheld a claim that an elderly man's final will was invalid on the grounds that he lacked testamentary capacity. The man and his wife had made mirror wills in 1985. After their eldest son sadly died in 2007, they made new mirror...
The Family Court recently considered an application by the parents of a 15-year-old boy for authorisation to accept a gift of a share in a property on his behalf, in exercise of their parental responsibility. The boy's father owned a property in...
The Financial Conduct Authority (FCA) is proposing changes to the safeguarding regime that applies to payments and e-money firms, in order to better protect customers. Funds held by payments firms are not covered by the Financial Services Compensation...
A homeowner has successfully argued before the Upper Tribunal (UT) that an application by the owner of adjoining land to modify a restrictive covenant should be refused . A small cottage had originally stood on the adjoining land, but had been badly...
When deciding whether it is in a patient's best interests to continue life-sustaining treatment, the courts will look to the patient's views and beliefs, where known, as well as the medical evidence. In a sad case concerning a 66-year-old man in a state of...
The High Court has recently ruled that a man is entitled to benefit under a family trust despite finding that he was not the biological child of the settlor. The trust had been set up by a businessman in 2003 and included as its beneficiaries 'the...
A pre-nuptial agreement (PNA) will be taken into account when a couple divorces, as long as it has been freely entered into and it is fair to hold the parties to it. Recently, the Family Court was called upon to decide how the terms of a PNA affected the...
Individual taxpayers often rely on advisors to handle their tax affairs, but it is wise to make sure they are doing everything that needs to be done. In a recent case, a man whose accountant failed to file tax returns on his behalf was refused permission to...
When prospective tenants are asked to pay a holding deposit, they should ensure that they disclose any information that might affect a landlord's decision whether to offer them a tenancy. Recently, the First-tier Tribunal (FTT) dealt with an application for...