Although Multiple Dwellings Relief (MDR) from Stamp Duty Land Tax (SDLT) was abolished earlier this year, it can be still claimed in respect of property transactions that completed before 1 June 2024, so cases dealing with its availability can be expected to...
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Partners in a partnership would be well advised to keep comprehensive documentation at every stage in case disagreements arise in the future. In a recent case, whether or not a residential property was a partnership asset became the subject of extended court...
In a recent case involving an application to permit naso-gastric feeding of a 12-year-old girl, the High Court considered how to resolve an apparent conflict between the Code of Practice to the Mental Health Act 1983 and common-law authorities around...
If you believe that a competitor has made unfair use of your intellectual property, it is essential to obtain expert advice as soon as possible. Recently, a company that sold equestrian safety clothing failed in its High Court copyright infringement claim ...
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...
The Equality and Human Rights Commission (ECHR) has published templates for employers to help them prevent sexual harassment in the workplace. The Equality Act 2010 defines sexual harassment as unwanted conduct of a sexual nature, which has the purpose...
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 telecoms provider has lost its appeal against a decision that, where customers were offered discounts for early payment, VAT was payable on the full amount charged if the discount was not accepted. Between 1 January and 30 April 2014, the telecoms...
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...
Under Section 20ZA of the Landlord and Tenant Act 1985 , a tribunal may grant a landlord dispensation from the requirement to consult tenants about significant works if it finds it reasonable to do so. Recently, a landlord who carried out urgent repairs to...
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