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Following recovery from the immediate effects of COVID-19, a substantial number of people have gone on to suffer from a phenomenon commonly known as 'long Covid'. In an important ruling, an Employment Tribunal (ET) found that the condition is capable of...
In divorce proceedings, those who make overly ambitious financial claims or fail to enter into reasonable negotiations are highly likely to end up worse off. The point was powerfully made by a case in which a bitterly opposed former couple ran up more than...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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 ...
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...
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...
