It is incumbent on taxpayers to make sure they fully comply with their obligations to file returns and pay any tax due. The point was illustrated by a recent case in which a taxpayer whose return had not been received by HM Revenue and Customs (HMRC) failed...
Legal News
A person who performs a voluntary role may nonetheless meet the definition of a 'worker' under Section 230(3) of the Employment Rights Act 1996 , depending on the individual circumstances. Recently, the Employment Appeal Tribunal (EAT) ruled that a man who...
If a person lacks the capacity to make a will for themselves, it is possible to make a statutory will for them by applying to the Court of Protection. When seeking to vary such a will, however, the Court of Protection Rules 2017 require that beneficiaries...
The Employment (Allocation of Tips) Act 2023 , which amends the Employment Rights Act 1996 , was previously scheduled to come fully into force on 1 July 2024, but this has now been delayed until 1 October. The Act requires employers to pass on all tips and...
Tenants of poorly maintained properties are not powerless and have the ability to apply for rent repayment orders where issues with the property amount to offences committed by the landlord. The First-tier Tribunal (FTT) recently ordered the landlord of an...
Disagreements between separating couples all too often result in litigation that substantially reduces the assets available to them, as was illustrated by a case that recently reached the High Court. At issue was whether awards made by arbitrators in...
Arguments about what someone promised before their death can lead to significant legal costs. However, if faced with a claim against the estate, there may be steps the beneficiaries or executors can take to reduce the risks, as a recent High Court case...
The Leasehold Reform, Housing and Urban Development Act 1993 gives leaseholders the right to buy the freehold of their properties in certain circumstances, a process known as collective enfranchisement. While landlords may not welcome leaseholders...
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