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No Money a Reasonable Excuse for Not Paying Tax

HM Revenue and Customs (HMRC) are not known for being lenient when it comes to taxpayers who fail to pay taxes, and mere inability to pay tax when due is only regarded as a 'reasonable excuse' (and therefore ground for avoiding penalties) when the inability...

Mired In Debt? Get Professional Advice You Can Rely On

The position of those in debt is normally far from hopeless and much can be done to save them from penury. However, they are particularly vulnerable and, as a decision of the Upper Tribunal (UT) showed , the Financial Conduct Authority (FCA) tries its...

Shape Change Not Inventive

For a patent to be valid, it is not sufficient that it is simply something new. There has to be an inventive step over the 'prior art', so that the item or process for which the patent is sought is not an obvious development. This test is at the heart of...

Mothers Denied Child Residence Orders

When a couple split up, it is very common for one of them to wish to move away, often to the area where they grew up or have family. This can create significant issues as far as the children are concerned and disputes in such cases are common. In a recent...

Employment Tribunal Fees - Supreme Court Upholds Unison's Challenge

The Employment Tribunals and the Employment Appeal Tribunal Fees Order 2013 introduced fees for bringing a claim to the Employment Tribunal (ET) and the Employment Appeal Tribunal (EAT). The stated aims of the Fees Order were to transfer part of the...

High Court Blocks 'Super-Basement' Extension Plans

Basement extensions are increasingly popular, particularly in areas where property prices are high, but are not always looked upon favourably by neighbours. In one case, an objector obtained legal advice and succeeded in blocking plans for a three-storey...

Average British person commits 32 crimes a year

Although 98% of British people consider themselves law-abiding citizens, on average we each commit 32 crimes a year. This is according to new research carried out by BT TV. This “crime wave” includes such offences as failing to pay for 5p...

Failure to Comply With Regulation Brings Jail for Moneylenders

Commercial moneylending is, with good reason, heavily regulated to ensure that unfair advantage is not taken of vulnerable borrowers. In one case that made that clear, two men who provided over £750,000 in finance to taxi drivers without any legal...

HMRC Provide Calculator for New IHT Relief

Like many pieces of tax legislation, the 'additional threshold' (AT) for Inheritance Tax (IHT) – which, in simple terms, limits the potential IHT charge on high-value residential properties – is a lot more complicated than it looks at first...

Managing the Affairs of Missing People Law Passed

With the general election hogging the headlines, the passing of the Guardianship (Missing Persons) Act 2017 , which received Royal Assent on 27 April 2017, went almost unreported. Although the date on which the Act will come into force has not yet been...
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