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Tax analysis: In Hoyle and others v HMRC the Upper Tribunal (UT) held that the First-tier Tax Tribunal (FTT) was correct to dismiss the taxpayers’...
4th May
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Private Client analysis: The Court of Appeal overturned a decision of the vice-president of the Court of Protection, Mr Justice Hayden, in which he...
29th Apr
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Property analysis: The Supreme Court, allowing the appeal of Oxfordshire County Council (the Council), decided that when section 14 of the School...
29th Apr
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This week’s edition of Private Client highlights includes: (1) Re Estate of Elizabeth Pauline Thomas, in which the High Court ruled on a Part 8 claim...
29th Apr
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Tax analysis: In Mehrban v HMRC, the First-tier Tax Tribunal (FTT) found that a three-year delay between HMRC discovering an insufficiency of tax and...
27th Apr
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Tax analysis: In HMRC v BMW Shipping Agents Ltd, the Upper Tribunal (UT) set out the principles to be followed when considering an application for...
26th Apr
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Dispute Resolution analysis: In this case the court had to determine three questions: (i) where a protected party accepts a Part 36 offer is the other...
23rd Apr
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This week’s edition of Private Client highlights includes: (1) Gardiner v Tabet, which addresses issues of capacity and knowledge and approval in...
22nd Apr
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Dispute Resolution analysis: The UK’s accession to the Lugano Convention took a knock last week with the news that the European Commission had opposed...
21st Apr
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Private Client analysis: The court rejected a claim brought by a disappointed family member of a deceased relative that the said relative had intended...
21st Apr
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Dispute Resolution analysis: By reason of section 36(1) of the Limitation Act 1980 (LA 1980), the six-year limitation period which had previously...
21st Apr
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Family analysis: The court held that the spirit of the EU Maintenance Regulation does not apply to proceedings issued in a non-EU Member State (in...
21st Apr
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Local government analysis: Although the coronavirus (COVID-19) pandemic has had a resounding impact on everyday life, for some adults the loss of...
21st Apr
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Tax analysis: In R (oao M Sport) v HMRC [2021] EWCA Civ 561, the Court of Appeal dismissed the taxpayer's appeal, holding that it was not entitled to...
21st Apr
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MLex: A clash between the European Commission and EU data protection watchdogs over the UK’s fitness for a data adequacy finding provides a telling...
20th Apr
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Private Client analysis: The deceased executed a very short homemade Will from his hospital bed during the last weeks of his life. The defendants...
19th Apr
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Tax analysis: In M Group Holdings Ltd v HMRC the First-tier Tax Tribunal (FTT) held that a company which disposed of the shares in a new subsidiary...
19th Apr
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Private Client analysis: In Hoey v HMRC, the Upper Tribunal (UT) considered an appeal in relation to the taxation of arrangements involving payments...
19th Apr
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Information Law analysis: On 15 April 2021 the European Data Protection Board (EDPB) published its (non-binding) opinion regarding the draft adequacy...
19th Apr
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This week's edition of Private Client weekly highlights includes: (1) The Law Commission consults on modernising trust law and reopens its Wills...
15th Apr

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