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The UK tax system has traditionally exempted any profit on the sale of a person’s principal private residence (PPR) from Capital Gains Tax (CGT). The exemption applies to make any...

When a go-kart driver suffered catastrophic injuries after using a go-kart lent to her by a friend, the court ruled that she was not entitled to compensation. The owner...

When an elderly couple fell out, the circumstances surrounding their land transfers meant that a court hearing was necessary to unscramble the position. The two had formed a partnership...

When land has been used by someone who has no legal entitlement to use it for 20 years without interruption, an ‘easement’ can arise under the Prescription Act 1832. In...

In a ruling that underlines that the wishes and feelings of children can be decisive in even the most intractable family cases, a father has won a seven-year battle to...

Following hard upon a case in which the court refused to uphold a pre-nuptial agreement signed by a city lawyer and his bride-to-be on the day before their wedding, the...

A recent tax case shows how important it is to be able to prove one’s claims when dealing with the tax authorities. It involved a couple who moved to...

The Inheritance (Provision for Family and Dependants) Act 1975 allows those who have been financially dependent on a person who dies to seek financial provision to be made for them...

Charity trustees who are lax over accounting have received a warning from the Charity Commission that if they fail to file annual reports, accounts and returns (‘the annual documents’) for...

The English courts are a popular place to bring divorce proceedings because the financial settlements they order are usually much more equal than those made under other jurisdictions. This...