Latest News

Lack of Funds Not Reasonable Excuse for Late Payment of Tax

The First-tier Tribunal (FTT) has found that a man who delayed payment of tax because he was waiting to receive the proceeds of a share sale did not have a reasonable excuse for late payment. The man's tax liability for the relevant tax year was...

Court Declines to Order Girl's Return to USA

The Family Division of the High Court recently refused an application for a 13-year-old girl's summary return to the USA , in a decision in which the girl's own objections to returning were a key consideration. The girl's American mother and British father...

Reasonable Financial Provision Cannot Include Success Fees

Under Section 58A(6) of the Courts and Legal Services Act 1990 , a success fee payable as part of a contingent fee arrangement cannot be included in costs payable by the other party in litigation. The Supreme Court recently ruled on whether Section 58A(6)...

Tenants Who Did Not Pursue Case Must Pay Landlord's Costs

There is no general rule in First-tier Tribunal (FTT) proceedings that the unsuccessful party pays the successful party's costs. However, Rule 13(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Property Chamber) Rules 2013 allows the FTT to make an...

Permission to Appeal Share Valuation Decision Refused

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 on a point of law. This was illustrated by a recent decision in which the UT...

Court Declines to Strike Out Set Aside Application

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 Family Court refused a husband's application to strike out an...

Farmer was Bound by Promise to Leave Farm to His Son

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 and Dependants) Act 1975 . For a claim of proprietary...

Planned Caesarean in Woman's Best Interests

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, whether the procedure was in her best interests. The 37-year-old woman had been...

FCA Reports Rise in Ownership of Cryptoassets

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 value of cryptoassets held by individuals is £1,842. Those who...

High Court Makes Parental Order in Respect of Baby Boy

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 intended parents must apply for a parental order or adoption in order to become the...
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