Private Client

Investors using the popular online financial investment platform Hargreaves Lansdown (HL) may not have heard that the 'loyalty bonuses' they receive from HL have been deemed by the Upper Tribunal (UT) to be taxable income in the hands of the recipients and...

New homes built in the grounds of existing residences make a valuable contribution to meeting burgeoning housing demand. However, as a decision of the First-tier Tribunal (FTT) showed , restrictions lurking in antique title deeds can stand in the way of...

If a loved one upon whom you depend financially fails to make reasonable provision for you in his or her will, judges have the power to put that right. However, there are time limits that apply to such proceedings and that is why it is vital to consult a...

Family judges are always absolutely focused on the welfare of children and will not shrink from grasping nettles to give them the best chance of leading fulfilled and happy lives. That was certainly so in one case in which a judge ordered that a baby boy be...

Responses to a report from the Civil Justice Council (CJC) setting out proposed measures to better support and protect vulnerable witnesses and parties in civil proceedings are due to be considered following public consultation. The CJC wants to ensure 'a...

Trust deeds can be an effective means of managing family wealth and minimising tax liabilities but, as a High Court decision strikingly showed , any mistakes in their drafting can have serious repercussions for generations to come. The case concerned a...

If you are facing an investigation by the tax authorities, your very first step should be to seek professional advice. One taxpayer who sadly chose not to take that course, instead burying his head in the sand, narrowly escaped a six-figure back-tax bill. ...

Public confidence in the civil justice system would collapse if court orders were not rigorously enforced – however agonising complying with them may be. The point was made by a case in which a divorcee who refused to move out of her home of 25 years...

When a property development involving a building that is listed or in a conservation area is undertaken, it is reasonable for the contractor employed to do the work to assume that the employer has used due diligence to obtain the necessary planning consents....

The whole purpose of the civil justice system is to achieve just and final resolution of frequently intractable disputes – and, as a guideline Court of Appeal decision in an inheritance case made plain, that includes saving litigants from themselves...

When HM Revenue and Customs (HMRC) find out that tax has been under-declared, the response is normally to raise a 'discovery assessment' to collect the tax due. This is usually the result of a period of investigation, and penalties and interest are also...

Surprisingly, nearly 250,000 people go missing in the UK every year. Leaving aside the heartache and worry this causes, until recent changes in the law it also created an appalling position for family members trying to deal with the affairs of the person who...

Boys & Maughan’s conveyancing teams and individual lawyers have exceeded all of their previous achievements in the largest award scheme in the UK residential property industry. Our firm landed an amazing eight trophies at the ESTAS...

Cohabiting couples are the fastest-growing family type in the UK, according to newly released figures from the Office of National Statistics (ONS). The ONS reports that the number of cohabiting couple families continues to grow faster than the number of...

It is in the nature of litigation that the losing party frequently feels that the judge was wrong and the outcome unjust. However, a case in which a householder repeatedly lost his liberty , and ultimately his home, due to his defiance of court orders shows...

A lasting power of attorney (LPA) is a document that may be used so that the finances or other issues of a person who cannot deal with them themselves may be attended to by a trusted third party – normally a solicitor or a family member. When an LPA...

Many vulnerable people who fall into debt are tempted to raise cash on the security of their homes. However, a case in which an elderly couple came within an ace of losing the roof over their heads stands as a warning to all that such arrangements should...

Very rich people often live jet set lifestyles of ceaseless travel, so pinning down the country in which they are domiciled can be a serious challenge. The High Court faced exactly that difficulty in a case concerning the acrimonious breakdown of a...

A recent case decided by the Scottish Courts shows the wisdom of not making irrevocable decisions that you may later come to regret. It involved a woman who gifted her house to her daughter and son-in-law, retaining a tenancy for life over the property....

Where people lack the mental capacity to make important decisions for themselves, judges will step in to ensure that their best interests are served, as was demonstrated by an unusual case in which the Court of Protection (CoP) authorised the planned...

When a couple wished to avoid paying Stamp Duty Land Tax (SDLT) on the purchase of a property, they hit on what looked to them like a great idea. Instead of buying the property outright, they paid for it in two stages…a deposit, plus the purchase of...

Companies are notoriously difficult to value, and particular problems can arise when they form the principal assets to be divided in divorce proceedings. In a big money case on point, the High Court bridged a huge gulf between the value placed by a wife...

If you feel that you have suffered a wrong of any kind, a delay in taking legal action can put paid to your chances of obtaining justice. A widow who was left nothing in her deceased husband's will found that out to her cost when her hopes of obtaining...

Boys & Maughan’s residential property teams and individual lawyers have exceeded all of their previous achievements in the largest award scheme in the UK residential property industry. The ESTAS Group, which highlights the best firms for...

Property purchases are, for the majority of people, the highest-value deals they ever enter into and that is why they should never be undertaken in haste or without expert legal advice. A case in which an amateurish, home-made agreement led to years of...

It is usual for occupational pension schemes to allow the spouse or partner of a scheme member to receive a reduced pension in the event that the member predeceases them. Normally, the appropriate beneficiary is set out in the scheme rules. With defined...

If you have been divorced abroad but are habitually resident in this country, English family judges have the power to ensure that you receive a fair share of the marital assets. In a case on point , the High Court awarded a woman whose marriage was...

When there is a fatal accident involving a person with dependants, a claim for compensation may be able to be made not only by the estate of the deceased person but also by their dependants, whether children or adults. In a recent case , the estate and...

Covenants that restrict the use to which properties can be put lurk undetected within many title deeds and can have a dramatic impact on a property's value. That was certainly so in the case of one unfortunate couple who said that tight restrictions applying...

Disputes within families are very common indeed and one of the issues the courts see over and over again is where there is a family 'understanding' that ends in a disagreement. In a recent case , the result of one such dispute is that an 82-year-old woman...

To what extent are the tax authorities entitled to delve into what would otherwise be your private financial information? The High Court tackled that issue in authorising disclosure of a wealthy businessman's credit card statements to HM Revenue and...

For a UK court to have jurisdiction over a family law case, it is necessary to show that at least one party to it has habitual residence in the UK. In a recent case, an Israeli woman divorcing her Israeli husband sought a declaration that their two-year-old...

Although the final result was not financial ruin for the defendant, a recent case illustrates how unwise it is to vent one's spleen on social media. It involved a firm of solicitors that had been involved in the sale of 'off plan' properties in Cyprus. This...

Can someone who trades in cryptocurrency futures or other sophisticated products via an online platform be viewed as a consumer? In a crucial decision for the investment sector, the High Court has answered that question in the affirmative . The case...

The purchase of properties abroad is a process that can be replete with disputes and financial losses for the unwary or unadvised. Whilst some foreign countries have presented few issues, others have had more chequered histories. Recently, investors went...

We have often stressed the importance of obtaining high-quality legal advice in any dispute and starting any necessary legal action as soon as possible, and a recent divorce dispute illustrates why . It involved a couple who were divorced in 2015. The...

It is normally essential when creating a legal document to get the procedures right, and failure to do so can cause unnecessary complications. A recent case dealt with the problem of what happens if a person creates a document that contains an error but...

Peter Rodd, Senior Partner at Boys & Maughan from 2012-2017, has been presented with a Modern Law Conveyancing Awards Lifetime Achievement Award. Peter has been involved in the legal aspects of residential property for 43 years. He quickly showed...

Yet another sad case reported recently shows the wisdom of appointing only those who are absolutely trustworthy and/or insured professionals as trustees over your assets. The court heard how a trustee appointed to safeguard the assets of a 17-year-old boy...

Ignoring tree preservation orders can prove to be a very expensive mistake and if your property has a protected tree on it, you should make sure any order is understood and followed and any necessary permissions obtained. Felling a protected tree without...

When a personal guarantee has to be given in order to give a lender the security it needs, the guarantor hopes that the guarantee will never be called in. However, when it is, the loss suffered by the guarantor will normally qualify as a loss for Capital...

The principle of open courts is highly valued in the UK legal system. However, it is often a worry to people engaged in legal proceedings concerning family or marital issues that by going to court their family's private affairs will become public knowledge. ...

A recent case should serve as a reminder that rules are rules and 'close enough' often isn't! The Town and Country Planning (General Permitted Development) (England) Order 2015 states that 'the enlargement, improvement or other alteration of a dwelling...

Mistakes do happen, and in some circumstances they can be rectified by the courts. In a recent case, the wife of a man who died in 2015 went to court after a mistake in dealing with a trust created under his will left a substantial potential Inheritance Tax...

When a person is appointed executor of an estate, they are given a reasonable period to progress the estate administration but cannot procrastinate without adverse consequences being likely. When a woman died intestate in 2012, she left behind a house and...

The law requires that the driver of any vehicle has a valid insurance policy that covers injury or damage to third parties caused by or arising out of the use of the vehicle on a road or in a public place. The Supreme Court has given authoritative guidance...

A wealthy Omani man who failed to pay to his ex-wife the financial settlement ordered by the court, or to cooperate with disclosure orders, faces arrest if he attempts to return to the UK. When the couple's marriage broke up, they were divorced under Omani...

Failing to take active steps to protect your land from use by another can produce unfortunate effects, as a couple from York discovered recently. The couple own a bungalow which has a front driveway adjacent to that of the next-door bungalow – a...

It is common in legal disputes for the two sides to agree to suspend the court proceedings for a period so that they can get as much agreed between them as possible, and gather their evidence and prepare their arguments over what remains in dispute without...

If you dispute a tax bill, you are entitled to a fair hearing of your appeal and specialist advice will ensure you get just that. In a case that demonstrates this point, a couple were relieved of a substantial Capital Gains Tax (CGT) demand after...

It is not widely known that the 'cap' on assets above which people in residential care must fund their own care is only £23,250 in England and Northern Ireland. It is even less well known that elsewhere in the UK the cap is set at different levels. In...

If building works on your home go wrong, strong legal representation can ensure that you are properly compensated. In a recent case, a couple who paid over £400,000 for a state-of-the-art home cinema, but did not get the architectural jewel they had...

The legal ownership of property is not always the same as the beneficial ownership and disputes can arise when no documentation is executed to show the two are different. Such was the case in a recent dispute which occurred after a couple who had two...

A professionally drafted will is something every adult should have. Not only does it provide certainty as to who should inherit your possessions after your death, but it will also make things a lot easier for your executor at a time that is usually...

Judges interpret tax statutes in the real world and are experienced at looking beyond the detailed provisions of intricate transactions to discern their actual purpose. In a case exactly on point, the Court of Appeal found that Capital Gains Tax (CGT) was...

In order to sue someone, they have to be served with a notice of claim unless the service of the notice can be properly dispensed with. Can the notice of claim be properly dispensed with if the person being claimed against is not only unidentified, but...

The process of divorce in the UK has for many years been seen as rather long-winded and tending to produce more conflict than need be. One of the reasons for this is that the grounds which demonstrate an 'irretrievable breakdown' of a marriage – the...

The legislation that introduced the Right to Rent scheme, which went live in February 2016 and compels landlords to check the immigration status of their tenants, has never been popular with landlords or tenants. Recently, the High Court ruled that the...

The law in the UK is not supportive of people who assist, however unwillingly, those they love who want to die. Although such wishes are often borne out of suffering years of intractable pain or disability, assisting the suicide of another remains a criminal...

Trusts have been gradually falling out of favour, according to a recent report. It is thought that the fall of some 4 per cent in trusts submitting tax returns last year (and 30 per cent since 2003/2004) is due to both a lack of understanding of trusts and...

The quality of British justice is respected around the world – but there are inevitably occasions when judges overstep the mark. In a family case on point, a mother had her two young children taken into care after a judge dismissed out of hand...

Clients are reminded that, following the introduction of the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018 , the time limit for the payment of Stamp Duty Land Tax (SDLT) on property transactions has been reduced from 30 days to 14...

The impossibility of asking a deceased person what their real intentions were makes the value of these being clear before death quite obvious, as a recent case shows. It involved an elderly widow who died in 2016. After her death, her family discovered an...

Having enough money to pay for care costs in the final years of life is a major concern for many and, despite promises made by governments in the past about limiting the impact on people, in reality the scale of the problem is such that the potential impact...

The welfare of children is always top of the list of priorities of the Family Court when making arrangements following the break-up of a family. This can be especially difficult where the parents are from different countries, as shown by a recent case in...

More than 550,000 people die annually in the UK and half of those deaths require the completion of Inheritance Tax (IHT) forms, which are not straightforward and can be a daunting burden at a difficult time for families. However, only 5 per cent of estates...

When your spouse's lack of attention to making a will causes issues, faking one is definitely not a good idea, as a Kent woman found out recently. Her husband died in 2013 leaving various properties in Spain and a flat in England, but no will. The woman...

Divorcing couples can sometimes achieve savings of both time and money by opting for arbitration, rather than court proceedings, as a means of resolving any financial disputes. However, as a guideline High Court case underlined , arbitration has its...

It is not uncommon for children born with severe abnormalities or injuries to die in childhood. In a recent case, the Court of Protection was required to decide how to divide the estate of a child who died when the lump-sum compensation settlement for...

When people first see Jonathan da Costa , head of family law at Boys & Maughan, they have usually made the decision to separate or get a divorce and started discussing it with their partner. At this point they are typically unaware of the variety of...

If you own or buy a property, you may find that there are covenants which apply to it, a covenant being a requirement to do something or refrain from doing something with your property. A covenant will benefit other property in the vicinity. Typically, a...

It is commonplace for people to appoint siblings or friends as their executors. When they do and they are of a similar age, there is a risk that when the person who has made the will dies, the proposed executor will have predeceased them or lack the mental...

The application of the 'sharing principle' to big money divorces is more than a matter of simple mathematics, and what family judges aim to achieve is a broadly fair outcome for both sides. That was certainly so in one case in which the Court of Appeal...

Many people employ carers or cleaners to assist them with daily living. Quite often, such arrangements are informal and can last many years. However, failing to put them on a proper footing can prove to be an expensive mistake. Where an agency is used and...

With significant losses being reported in 'pension transfer scams', it is no surprise that when the administrators of a pension scheme receive a request to transfer a pension to a new scheme, they are expected to conduct an appropriate due diligence process....

You may have good reasons for writing close relatives out of your will but, as any lawyer will tell you, the consequence of doing so can be family discord after you are gone. That was certainly so in one case concerning a father who disinherited his...

Restrictions on land use appear in the title deeds of many properties – but the law permits their deletion or modification if they become obsolete over time or stand in the way of reasonable development. Exactly that happened in one case in which the...

Although commercial surrogacy businesses have long been banned in the UK, the Court of Appeal recently ruled that a clinical negligence victim would not be breaking the law were she to enter into such an arrangement in California, where a more liberal...

The legal dispute between Elon Musk and Vernon Unsworth, the man who helped to rescue boys trapped in a cave in Thailand, may have dropped out of the press over the last few weeks, but a recent case shows the lack of accuracy of Mr Musk's assertion that...

The supposition that residential properties are exempt from Capital Gains Tax (CGT) is a common, but incorrect, one. You would think, for example, that if a person only owns one property, sleeps there quite often, has post sent there and tells the council...

When parents changed their wills to exclude their son from inheriting their £1 million farm after a family falling-out in 2016, he took the unusual step of challenging their right to do so. Normally, such challenges are made against the estates of...

Home-made contracts, particularly for the sale of land, are a singularly bad idea and can lead to costs that dwarf the modest sums needed to secure proper professional advice. Exactly that happened in one case in which a house purchase contract was so...

When the mother of a teenage daughter who had been taken into care in 2016 with her agreement had another child, the local council's social services department became involved. The woman's daughter had been removed from home as a result of her mother's...

Recently, Santander was fined more than £30 million for failing to distribute more than £180 million held in deceased customers' accounts to their personal representatives or entitled beneficiaries. More than 40,000 account holders were involved...

When an 18-year-old woman bought a derelict end terrace property in London in 2006 and sold it to developers the following year, she made no entry on her tax return, believing that principal private residence relief applied. Having made a 'discovery' of the...

Many wills contain clauses which alter the distribution of assets in the event of changing circumstances, such as the death of one of the beneficiaries under the will before the person making it. When drafting such clauses, it is essential that they are...

If you have a legitimate legal complaint, any delay in consulting a solicitor is highly likely to benefit the wrongdoer. A man whose home was taken from him by fraud, but who delayed over 20 years before taking legal action, found that out to his cost. The...

The law relating to the division of family assets on divorce varies widely across the world and the UK is generally regarded as one of the fairer jurisdictions for such financial arrangements in that the assets tend to be divided more equally than in many...

Is compensation paid to individuals whose businesses have failed due to mis-selling of financial products subject to Income Tax? In a decision that will disappoint many victims of bank wrongdoing, the First-tier Tribunal (FTT) has answered that question in...

Inheritance Tax (IHT) is not only payable on the value of the estate of a deceased person, but can also be levied on 'transfers of value' from the deceased's estate in the seven (exceptionally 14) years prior to their death. But what counts as a transfer of...

You might think that where the boundaries of property lie should be clear, but boundary disputes are a fruitful source of argument in the courts. A recent case arose when, between contracts being exchanged on a property and the completion of its purchase, a...

It is a mark of a civilised society that anyone who suffers a wrong at the hands of state authorities is entitled to compensation. In a case on point, a prisoner whose release was considerably delayed when the Parole Board was stricken by staff shortages ...

Matthew Champ , a non-practising barrister and Chartered Litigator and Advocate at Boys & Maughan, organises the Civil Advocacy competition which started in November 2017. Ebun Adeniran won the inaugural Boys & Maughan Solicitors Civil...

It may sound overcautious to say so, but it is always worth taking legal advice before entering into any significant arrangement, even when it is with a trusted member of the family. Failing to do so has proved to be an expensive lesson for a woman who has...

The recent Budget contained an announcement that will be unwelcome news for some property owners. The sale of a person's principal private residence has always received favourable treatment for Capital Gains Tax (CGT) purposes. Normally such sales are...

Proposals to link the cost of being granted probate over an estate valued at more than £5,000 (currently fixed at £215 for those applying individually or £155 if applying through a solicitor) to the value of the estate were announced in...

The leasehold system in the UK has been crying out for reform for years, and the Government has decided to tackle the issues through the medium of a new consultation paper called 'Fixing our broken housing market'. The chief target for the Government has...

Modern litigation spans the globe and issues concerning cross-border service of documents and jurisdiction often raise difficulties that make specialist legal advice essential. That was certainly so in a High Court privacy case with a strong international...

You may be forgiven for thinking that the authorities always follow proper procedures, but that is not the case, and when they fail, their actions may not be legally valid. In a recent case, a series of errors put a taxpayer and HM Revenue and Customs...

It is commonplace for one spouse to control the family finances and, while relations are amicable, this usually causes few issues. However, if the relationship falls apart and separation or divorce is in train, this is often no longer the case. When a...

When a man's first wife died, he inherited her share of the property they had owned jointly. At the time, he was living with his third wife, and the couple remained together for a further 28 years until his death in 1990. He died without making a will and...

A recent case may raise alarm bells for anyone thinking about adding a basement to a property which is divided. It involved a terraced house which was converted into two flats. The top two floors of the property were owned by the freeholder. The owner of...

When people need to go into care, the local councils that end up supporting the care costs are well known for their doggedness in attempting to ensure that the person being cared for supplies as much of the funding as possible. This will often involve a...

Legislation that will give families of people who go missing the ability to administer their affairs is to come into effect: but not until July 2019. The Bill received the Royal Assent as long ago as April 2017, but the need for secondary regulations and...

There has been a massive amount of disinformation put about over the years (and, apparently, recently promoted by the Russian security services) regarding the effects of various vaccinations on children. One result is that some parents are deeply wary of...

Individual Savings Accounts (ISAs) have many advantages over normal savings accounts – chiefly that the investment income earned on them is tax free and gains within them are not subject to Capital Gains Tax. They are, not surprisingly, widely regarded...

The widespread belief that 'an Englishman's home is his castle' can all too easily lead the unwary into breaching planning rules. That was certainly so in a case concerning a householder who found herself in serious trouble after splitting her home into...

When an investment is made in a capital asset that subsequently becomes valueless, the loss can normally be used to reduce future liabilities to Capital Gains Tax when a capital asset is sold at a profit. There are also rules which permit trading expenses...

If parents engaged in child contact disputes take up entrenched positions, it is very nearly always the child that suffers most. Such disputes can often be defused by taking legal advice at an early stage in order to promote dialogue and an amicable...

Lending money to the public is, for obvious reasons, a heavily regulated activity and, as a case concerning timeshare properties showed , any involvement by those who are not authorised to carry out such activity can render credit agreements entirely...

The High Court of Justice is a very expensive place to resolve a family dispute, as is evidenced by a recent case which pitted members of a farming family against each other : it shows beyond doubt the importance of documenting decisions and retaining the...

The law allows people who occupy land over a long period and use it as their own, without anyone else asserting ownership rights to it, to apply to have their title to it registered at the Land Registry. This is normally called 'squatter's rights' and...

Scams of all shapes and sizes are becoming depressingly frequent and the Financial Conduct Authority (FCA) has warned against the rising tide of pensions scams that leave people facing years of misery in retirement as a result of passing their pension funds...

The Supreme Court recently decided a case which made clear some of the limits that apply when financial issues were resolved within a consent order at the time of a divorce but where circumstances have changed over time and one spouse seeks to have the...

Our family law and commercial property solicitors have once again been praised for their consistently high levels of service in legal industry bible The Legal 500. Boys & Maughan's specialists appear in the rankings as amongst the best...

When a person's affairs are being managed by someone else under a lasting power of attorney (LPA), there are strict rules about what the attorney can and cannot do with the assets placed under their control. The attorney is expected to safeguard the assets...

Care orders for children that result in them being taken away from their parents are not made lightly. When a 14-year-old girl was assessed as having 'a range of complex therapeutic needs' that made constant supervision and care essential, the decision was...

Those who make a profit on the sale of their principal private residence do not have to pay Capital Gains Tax (CGT) on it. However, as a test case concerning a couple who built their own home showed, that apparently simple statement disguises a hinterland of...

Those who doubt the legal advantages of getting married should take note of a case in which an elderly man was left facing homelessness after his partner's unexpected death and had to go to court to seek reasonable provision from her estate. The unmarried...

Many blocks of flats are managed by a residents' association, which has the great advantage of affording tenants democratic rights of self-determination. However, as a decision of the Upper Tribunal (UT) showed, such bodies bear onerous, and often complex,...

The law that allows someone who was dependent on a deceased person during their lifetime to make a claim against their estate if there is no, or inadequate, provision for them in the will is one of long standing (the Inheritance (Provision for Family and...

We all make mistakes…and when a contract is set up the terms of which clearly do not reflect what was intended, the court can be asked to rectify it. A recent case shows that that approach can also be taken with regard to incorrectly drafted trust...

The Supreme Court judges' decision to prevent a wife from divorcing her husband , which was made 'without enthusiasm', is expected to lead to calls for a rapid change in the law. The case arose after a wife's application for a divorce was opposed by her...

When the Finance Act 2006 came into force, it introduced a ten-year charge on discretionary trusts containing 'relevant property'. Most discretionary trusts that were started after 21 March 2006, other than those covered by specific exemptions, will carry...

Thanet and Canterbury solicitors Boys & Maughan won no fewer than five trophies at the ESTAS Conveyancing Awards on Friday 19 October 2018. Presented by TV property expert Phil Spencer at the Grosvenor House Hotel in London, Boys & Maughan won:...

Construction works on neighbouring properties can make your life a misery but, with the right legal advice, you may be able to do something about them. In a case on point, the High Court came to the aid of a woman whose rental property was deprived of light...

When an estate is to be administered, an application for probate must first be made if the deceased left a will. Once probate is granted, the process can begin. However, the mere granting of probate does not mean that all is said and done on the matter, as a...

The perceived generosity of English judges in big money divorce cases has made the UK the venue of choice for some – but anathema for others. However, as one case showed, judicial priorities have more to do with fairness than finance. The case...

In a unanimous judgment, the Supreme Court has ruled that a bakery in Northern Ireland's refusal to make a cake bearing a slogan in support of same-sex marriage was not discriminatory. The legal battle began four years ago after Ashers bakery, a family-run...

If you are approaching pension age, unless you are one of the increasingly few with a salary-related pension scheme, you would be wise to take professional advice before you take any irrevocable action. The decisions taken at certain points in managing your...

One of the dilemmas the courts face from time to time is how to achieve the right balance between individual privacy and the public's right to know about things. In a recent case , a patient who had made a complaint against a GP sought publication of the...

Japanese knotweed is a very considerable pest – 'indisputably the UK's most aggressive, destructive and invasive plant', according to the Environment Agency –as it can cause damage to buildings, spreads easily and is difficult to eradicate. As...

One of the requirements for a will to be accepted as valid is that the person who makes it must have 'knowledge and approval' of its contents...in other words, they must understand what the will says and what it means in practice. It might seem, therefore,...

It is normal for money, often considerable sums, to pass between family members. However, when this is done without legal advice, it is only too common for disputes to arise as to whether or not the sums concerned were meant as gifts. Disputes between family...

Despite strong representations from the professional community, HM Revenue and Customs (HMRC) have decided that they will stick with a 30-day initial payment requirement for Capital Gains Tax (CGT) on residential property gains for disposals after April...

Almost everyone who has flown much has a story (or more than one) about lost or damaged luggage, and holiday insurance claims regarding these are commonplace. A Finnish man who took a holiday to Malaga found that some items went missing from his luggage on...

If you are faced with an unwelcome proposal for development nearby, a recent case shows how tenaciousness and a knowledge of past planning history can help to prevent it. Consistency of decision making is a fundamental principle of planning law and local...

London has gained a reputation as 'the divorce capital of the world' because settlements reached are, by international standards, very generous towards women. It is no surprise, therefore, that the courts in this country are a very popular choice of venue...

We are delighted to announce that we have once again been recognised for our outstanding customer service to clients by the largest award scheme in the UK residential property industry. The ESTAS Group, which highlights the best firms for customer...

If you accept appointment under a power of attorney, it is essential to understand the responsibilities this entails. A recent case shows what can happen if a less than thorough approach is taken. It dealt with arrangements made by a 95-year-old widower...

It is a stressful and unhappy enough time when a loved one dies, but the anguish of those mourning the loss can be compounded when there are complications over payments to care homes which seem excessive. Recently, the Competition and Markets Authority...

On our densely populated island, there is a pressing need for available land to be put to sensible use and, where restrictive covenants lurking in title deeds prevent that happening, they can be modified. In a case on point, a man's desire to provide a...

A decision of the Supreme Court announced today has important implications for unmarried partners of people who have died. The case involved a woman from Northern Ireland who was denied Widowed Parent's Allowance (WPA) after her partner of 23 years passed...

The usual course of events on divorce is that there is a financial settlement which divides up the family assets as they are at that point in time. This takes into account the expected future income and need for income of the couple who have split up, based...

If landowners allow vegetation to grow so that it affects visibility on adjacent highways, should they be held liable if accidents occur? In a decision that broke new legal ground, the Court of Appeal has answered that question with a resounding 'no' . The...

Farming families appear regularly in the courts these days, as more and more cases arise that feature undocumented promises that have been made (or are alleged to have been made) by parents but not kept. The law will only enforce such informal arrangements...

Following the Grenfell disaster in 2017, cladding has come under close scrutiny with surveys being carried out as a priority in buildings across the UK. The failure to comply with Building Regulations (Part L1A 2010), which provides a framework for ensuring...

Relationships that start on the Internet are already leading to some interesting situations. A recent family case involved a British woman who had met a Pakistani man online and married him in the USA, where the couple had two children. Her husband had...

Taxpayers are personally responsible for filing their tax returns on time, and failing to do so can lead to stiff financial penalties. However, in one case, the First-tier Tribunal (FTT) ruled that a self-employed website developer whose accountants lost all...

Money in a bank account represents the debt due from the bank to the account holder and is not 'property' in the eyes of the law. The Court of Appeal made that point in quashing the convictions of a woman who was accused of abusing her position as a senior...