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Quality of Occupation Determines Tax-Free Status of Residential Property Gain

The supposition that residential properties are exempt from Capital Gains Tax (CGT) is a common, but incorrect, one. You would think, for example, that if a person only owns one property, sleeps there quite often, has post sent there and tells the council...

Landlord's Redevelopment Plans Must Not Be Conditional

A recent case in which a landlord sought repossession of a property from its tenant on the ground that it intended to redevelop the property has gained a great deal of attention, but may not be as important as it first seems. The facts of the case were that...

Son Who Did Not Do Enough Excluded From Farm Inheritance

When parents changed their wills to exclude their son from inheriting their £1 million farm after a family falling-out in 2016, he took the unusual step of challenging their right to do so. Normally, such challenges are made against the estates of...

Thinking of Dispensing With Legal Advice on a House Sale? Think Again!

Home-made contracts, particularly for the sale of land, are a singularly bad idea and can lead to costs that dwarf the modest sums needed to secure proper professional advice. Exactly that happened in one case in which a house purchase contract was so...

Untaken Paid Holiday - Does Failure to Request Leave Result in its Loss?

The Court of Justice of the European Union (CJEU) has supported the opinion of the Advocate General that the mere fact that a worker did not apply to take annual leave cannot automatically mean the loss of the right to payment in lieu of untaken leave at the...

Procedural Unfairness Stops Council Care Action

When the mother of a teenage daughter who had been taken into care in 2016 with her agreement had another child, the local council's social services department became involved. The woman's daughter had been removed from home as a result of her mother's...

Just Because a Debt is Small...

Many people think that the costs and difficulty of litigation mean that it is not worth pursuing relatively small debts. However, a High Court case in which a carpenter won the right to be paid for his work on a building project showed how wrong that...

Does Your Business Owe the Tax Man?

If your business is struggling to meet VAT and other tax payments on time, take advice quickly. The decision by the Government to restore 'Crown preference' regarding debts due to the Exchequer from April 2020 could impact negatively on you. Leaving aside...

Bank Fined for Failure to Distribute Assets to Beneficiaries

Recently, Santander was fined more than £30 million for failing to distribute more than £180 million held in deceased customers' accounts to their personal representatives or entitled beneficiaries. More than 40,000 account holders were involved...

Ignorance Not a Reasonable Excuse for Tax Disclosure Failure

When an 18-year-old woman bought a derelict end terrace property in London in 2006 and sold it to developers the following year, she made no entry on her tax return, believing that principal private residence relief applied. Having made a 'discovery' of the...
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