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Home is where the heart is and the question of whether a property is your principal private residence for Capital Gains Tax (CGT) purposes depends, at least in part, on your intentions. An instructive case on point concerned a couple who made a house their...

The immense profits that can be made from the fraudulent evasion of VAT and import duties makes it an attractive proposition for organised criminals. However, as a case concerning wine imports showed , HM Revenue and Customs (HMRC) are wise to such...

Wide-ranging legislative changes that would normally require months, even years, of consultation were rushed through in a matter of days in response to the COVID-19 pandemic. A Court of Appeal ruling in a landmark case concerning emergency changes to the...

The noise of playing children screaming and shouting is purgatory to some but, in a High Court case, such concerns were not enough to convince a judge that planning permission for an adventure activity lake in the grounds of a historic manor house should...

It makes sense for friends to club together so that they can buy properties they would be unable to afford by themselves. However, a cautionary High Court ruling showed that such arrangements are only wise if lawyers are consulted so that all concerned...

Many low-paid workers who have an essential role in keeping the nation moving are at particularly high risk from the COVID-19 pandemic. In a ground-breaking decision, the High Court came to their aid in ruling that the Government is obliged under European...

When making a will, most people would wish to provide for loved ones in need. As a High Court case showed , however, means testing of many state benefits creates a very real risk of such good intentions coming to nought and that is one very good reason why...

As a guideline High Court decision emphasised , the greatest advantage of including English arbitration clauses in commercial contracts is that they prevent litigation from proliferating around the world and focus dispute resolution on a single,...

Before signing up to a commercial lease, tenants should always take expert legal advice to ensure they truly understand the obligations they are taking on. The point was powerfully made by a case in which the insurance provisions of a lease became the focus...

Through no fault of their own, some parents are simply incapable of providing the care and stability that all children need whilst growing up. As one case showed , however, the approach of family judges is not to condemn but to seek solutions that enable...