Tax and Financial Planning

HM Revenue and Customs (HMRC) are quick to recognise easy pickings when transactions occur and the conditions for relief against the relevant taxes are not met. One of HMRC’s...

Even if the Government does take action to end the ancient law of adverse possession (‘squatters’ rights’), cases based on the law before any change will continue to come before...

One of the basic rules for creating a valid will is that it must be signed by the testator and the signature must be witnessed by two people. Failure to...

Recent reports showing an increase in fraud, and newspaper headlines regarding the conviction of a banker and financial adviser after more than £1.4 million was stolen from the investment accounts...

Planning in England and Wales is governed by various Planning Acts and other legal rules. The rules can be quite complex and vary according to locality. Planning restrictions are more...

The Court of Appeal recently decided on a claim for nuisance and its decision contained some interesting logic: in essence, implying that what would be classed as a nuisance in...

Three sisters who challenged their late father’s will have lost their battle at the High Court. The will was made the day George Wharton, who was suffering from terminal...

How do you prove that you are married when a valid marriage certificate is not available? This question may not often arise, but it does sometimes happen that a...

So-called ‘discounted gift schemes’ have been used in Inheritance Tax (IHT) planning for many years. The basic idea behind them is that a gift is made by a person whose...

Although roads and pavements cannot be guaranteed to be kept safe to use at all times (for example, during exceptionally cold weather, when ice can form quickly), the authority responsible...