Tax and Financial Planning

Under Section 11 of the Tribunals, Courts and Enforcement Act 2007, an appeal to the Upper Tribunal (UT) against a decision of the First-tier Tribunal (FTT) can only be made...

When couples are divorcing, mediation is strongly recommended in order to reduce the time and expense involved in court proceedings. This was amply illustrated in a recent case in which...

The son of a farmer whose final will disinherited him has succeeded in his proprietary estoppel claim and his claim for reasonable financial provision under the Inheritance (Provision for Family...

The Court of Protection recently had to decide whether a pregnant woman had capacity to decide whether or not to undergo a planned Caesarean section and, if she did not,...

According to research carried out by the Financial Conduct Authority (FCA), cryptoasset ownership in the UK is rising, with 12 per cent of adults now owning cryptoassets. The average...

When a child is born via a surrogacy arrangement, the legal parents are the surrogate mother and, if they have consented to the arrangement, her spouse or civil partner. The...

A man who successfully challenged his mother’s final will is likely to recover the lion’s share of his legal costs after the High Court ruled that his brother, who attempted...

The Commonhold and Leasehold Reform Act 2002 gives leaseholders the right, under certain conditions, to take over the management of the building they live in. When attempting to exercise this...

A deceased man’s sister and executor has failed to convince the First-tier Tribunal (FTT) that no Inheritance Tax (IHT) was due on his share of a number of properties in...

The Court of Appeal has upheld a man’s argument that the financial remedy order made on his divorce should have been set aside because the wife had given inaccurate evidence...