A recent tax case will interest people who are DIY home builders. It involved a couple who started building a home in 2004 and completed it in 2007. During the construction of the property they lived elsewhere. They moved in in 2007 and sold the
A huge amount of property in the UK – especially commercial property and purpose-built buy-to-let properties such as student accommodation – is owned through the medium of overseas entities, usually in well-known tax havens. Such arrangements are also often accompanied with relatively high levels of
Inheritance Tax (IHT) represents a huge burden on many estates but, with the right professional advice, there are effective ways of reducing it. In one case on point, a High Court ruling had the effect of cutting potential IHT liabilities in respect of a wealthy
Employment Tribunals (ETs) can, in certain circumstances, require the payment of deposits as a condition of proceeding with a complaint. However, as one case clearly showed, deposits must be affordable and must not act as a bar on access to justice. The case concerned a
When children are born disabled, stoic parents often believe that no one is to blame and that they must cope alone. However, a case in which a young man won millions in compensation from the NHS showed how wrong such assumptions can be and that
Working at height is inherently dangerous and employers who create risk by failing to carefully plan and supervise such operations will be hit hard in the pocket. In a case on point, a utilities company received a six-figure fine following a worker’s fatal fall as
The opinions of the Commercial Court in London carry persuasive force around the world. However, its role is not to resolve factual issues in a vacuum but to provide practical relief to those who have been wronged. The Court of Appeal resoundingly made that point
If you suspect that a company with which you trade is facing insolvency, it is vital to seek professional advice straight away. In a case on point, innocent suppliers of goods and services to a company that subsequently went into compulsory liquidation ended up severely
Judges are always on call to deal with the consequences of family tragedy at short notice so, if you need emergency help, you should contact a lawyer straight away. In one case on point, the High Court authorised the extraction and use of a dying
Obtaining planning permission can be a tricky business, replete with legal pitfalls, and taking expert advice is always wise if you want your building project to succeed. The point was soundly made by one case in which the High Court gave the green light to
