HM Revenue and Customs (HMRC) adopts a tough approach when considering whether a person who claims non-resident tax status has spent more than the permitted number of days in the UK. It certainly brooked no compromise in the case of a woman who ended up with...
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Banks are contractually bound to follow their clients' instructions and are not obliged to concern themselves with the wisdom or risk of their payment decisions. The point was made in a Supreme Court decision of great importance to the financial services...
It is quite common for people to get married in the knowledge that they only have a short while to live. However, as a High Court ruling underlined , such a step is often fraught with legal difficulty in terms of inheritance and should never be taken...
The COVID-19 pandemic has prompted the restructuring of numerous businesses and that can mean commercial landlords having to take severe financial haircuts. That was certainly so in the case of a once successful chain of gyms whose business was devastated...
A woman's financial claims against her ex-husband following their overseas divorce did not survive his death. In reaching that conclusion, the Supreme Court noted that the case had exposed a defect in the law that can only be remedied by Parliament. After...
Aesthetic treatments can transform clients' psychological wellbeing, boosting their self-esteem and confidence in their appearance – but do they amount to 'medical care' for VAT purposes? The First-tier Tribunal (FTT) addressed that issue in a...
Even if you do not hold legal title to a plot of land, you may well be entitled to have it transferred into your name if you have been in adverse possession of it for over 10 years and you have reasonably believed throughout that it belongs to you. That is ...
Under European law, substantial undertakings operating within the EU are required to set up European Works Councils (EWCs) to facilitate employee consultation – but did EWCs previously established by UK companies survive Brexit? In an important ruling,...
A commercial landlord may, for any number of reasons, be keen to see the back of a tenant. However, as one case showed, the question of whether a business tenancy should be renewed can in the end come down to an exercise of judicial discretion. A company's...
Some people who trade online do so in the fond hope that the income they generate will fall beneath the tax authorities' radar. A tax tribunal ruling that left one such trader on the verge of bankruptcy showed how very wrong they are. On his relevant tax...
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