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Capital Gains Tax - Couple Triumph in 'Principal Private Residence' Appeal

Home is where the heart is and the question of whether a property is your principal private residence for Capital Gains Tax (CGT) purposes depends, at least in part, on your intentions. An instructive case on point concerned a couple who made a house their...

Emergency COVID-19 Legislation - Judges Crack the Democratic Whip

Wide-ranging legislative changes that would normally require months, even years, of consultation were rushed through in a matter of days in response to the COVID-19 pandemic. A Court of Appeal ruling in a landmark case concerning emergency changes to the...

Clubbing Together with a Friend to Buy a Home? See a Lawyer First

It makes sense for friends to club together so that they can buy properties they would be unable to afford by themselves. However, a cautionary High Court ruling showed that such arrangements are only wise if lawyers are consulted so that all concerned...

Legacies and Entitlement to Means-Tested Benefits - High Court Ruling

When making a will, most people would wish to provide for loved ones in need. As a High Court case showed , however, means testing of many state benefits creates a very real risk of such good intentions coming to nought and that is one very good reason why...

Parents Who Simply Cannot Cope Don't Deserve Condemnation

Through no fault of their own, some parents are simply incapable of providing the care and stability that all children need whilst growing up. As one case showed , however, the approach of family judges is not to condemn but to seek solutions that enable...

High Court Acts to Free Mentally Ill Woman from Corrosive Relationship

Family lawyers work hand in hand with local authorities and medical professionals to protect vulnerable people from the controlling and coercive behaviour of others. In a striking case on point, the High Court authorised effective steps to be taken to free...

Couple Overturn Capital Gains Tax Demands Raised on Sale of Their Home

HM Revenue and Customs (HMRC) are big battalions by anyone's standards, but their word is not law and, with expert legal assistance, they can sometimes be proved wrong. In one case, a couple succeeded in overturning six-figure Capital Gains Tax (CGT)...

Thwarted by Planners? Persistence and Legal Advice Can Still Win the Day

Obtaining authorisation for construction projects can be extremely demanding, but a combination of persistence and the right legal advice will often win the day. In a case on point, a householder whose hopes of building a garden room were time and again...

Trust and Estate Numbers Dip for Fifth Consecutive Year

HM Revenue and Customs have reported a decline in the number of trusts and estates in the UK for the fifth year in a row. Between 2018 and 2019, the total number of trusts and estates in the UK fell by 2 per cent to 151,000. The wealth management vehicles...

Divorce and the Increasing Use of Arbitration - Court of Appeal Test Case

Amidst the COVID-19 pandemic it has become even more popular to seek resolution of financial issues arising from divorce via private arbitration rather than formal court proceedings – but to what extent are arbitration awards binding and enforceable?...
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