Tax and Financial Planning

Selling the shares in a business you own and run attracts very favourable tax treatment in the UK and one of the most beneficial reliefs is Entrepreneurs’ Relief (ER), which...

A recent Court of Appeal case shows how important it is to carry out procedures properly in order for a person who clearly has impaired mental capacity to create a...

In an important decision for property professionals, the High Court has ruled that, when considering the nature of a single unit of accommodation, a simple application of the ‘bricks and...

The voices of children will always be heard by family judges in care proceedings, but they are not always decisive and can be outweighed by other factors. In one case,...

Financial products which offer to release capital tied up in people’s homes can be extremely complex and such arrangements should only ever be entered into after receiving specialist advice. In...

Parents often let their children live in properties they own on an informal basis. However, one Court of Appeal case stands as a stern warning that the absence of a...

In a case which underlines the reasons why you should always get a solicitor to help you make your will, the opinion of an experienced lawyer as to the mental...

Divorces are very seldom totally amicable, but letting squabbles over the terms under which a marriage is dissolved run on and on can be ruinous, as a recent case shows....

When a tenant admitted in discussions with her landlord’s lawyers that she had been in arrears with the lease payments on her restaurant, the admissions were used to justify a...

It is generally considered that if HM Revenue and Customs (HMRC) raise no enquiries in relation to a tax return in the year following its submission, that is the end...