Is the release of an option to purchase land a taxable supply of services or an exempt supply of an interest in land for VAT purposes? The First-tier Tribunal (FTT) tackled that issue in a ruling which raised a point of principle of importance to
Many businesses which paid for goods prior to the onset of the COVID-19 pandemic have yet to receive either the goods or a refund. The High Court was confronted by exactly that situation in a case where the non-delivery of $60 million in bank notes
Leaving possessions to loved ones in your Will – How does it work? Liz Woodward – Wills & Probate Executive There are many things you need to consider when making your Will and one of those is deciding who you would
If you feel that you have been unfairly denied a public contract, you should consult a solicitor straight away because any delay in launching proceedings can be fatal to your rights. In a High Court case, a trucking company which lost out in a multi-million-pound
When long relationships come to an end, disentangling former couples’ property and financial affairs can be challenging. As a Court of Appeal ruling showed, however, the law demands that both parties cooperate so that they can move on with their lives. The case concerned the
Vulnerable negligence victims sadly often fall into the clutches of unqualified people who hold themselves out as professionals with expertise in pursuing compensation claims. A High Court ruling served as a warning to all that practising law is for lawyers and that there can be
HM Revenue and Customs (HMRC) operates within the constraints of its statutory powers, but its ability to conduct ‘informal’ inquiries into taxpayers’ affairs, without limit of time, has been upheld by the Court of Appeal in a landmark ruling. The case concerned a successful entrepreneur
Adopting children from overseas is fraught with legal pitfalls and those who attempt to do so without first taking expert advice expose themselves to heartbreak. In one case, however, the High Court came to the aid of a British woman who adopted a little girl
If you are an entrepreneur and own your own company, that is all the more reason why you should take professional advice regarding the issues that might arise on your death. In an unusual High Court case on point, a farm contracting business was left
Sexual harassment proceedings against disgraced film producer Harvey Weinstein gave rise to a thorny jurisdictional issue that threatened to undermine the power of Employment Tribunals (ETs) to make evidence disclosure orders against those who are not physically present in Great Britain. The case concerned a
