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Taxpayer Succeeds in Late Appeal Against Penalty

Whether a taxpayer has a reasonable excuse for a failure to comply with their obligations depends on the circumstances in which the failure arose, including the taxpayer's experience and their situation at the time. Recently, a taxpayer obtained permission...

Forfeiture Rule Disapplied in Assisted Dying Case

In certain circumstances, a person who has unlawfully killed another is precluded from benefiting as a consequence of their death, a rule known as the forfeiture rule and defined in Section 1(1) of the Forfeiture Act 1982 . However, Section 2 of the Act...

High Court Orders Boy's Return to Dubai

When considering an application for the return of a child who has been removed from a country without a parent's consent, the courts' paramount concern will always be the best interests of the child. Recently, the High Court ruled that a young boy whose...

Homeowner Acquired Right of Way Over Neighbour's Land

The Upper Tribunal (UT) has upheld a homeowner's appeal against a decision that he had not acquired a right of way over part of a driveway belonging to one of his neighbours. The row of houses in which the man and his neighbour lived had originally been...

Court Refuses Request to Observe Hearing

Court and tribunal hearings usually take place in public, as part of the principle of open justice. However, a judge can decide to hold a hearing in private if it is deemed necessary for the proper administration of justice. Recently, the Court of...

Elderly Man Lacked Capacity to Make Final Will

The High Court recently upheld a claim that an elderly man's final will was invalid on the grounds that he lacked testamentary capacity. The man and his wife had made mirror wills in 1985. After their eldest son sadly died in 2007, they made new mirror...

Parents Can Accept Gift of Property on Boy's Behalf

The Family Court recently considered an application by the parents of a 15-year-old boy for authorisation to accept a gift of a share in a property on his behalf, in exercise of their parental responsibility. The boy's father owned a property in...

FCA Proposes New Rules for Payments Firms

The Financial Conduct Authority (FCA) is proposing changes to the safeguarding regime that applies to payments and e-money firms, in order to better protect customers. Funds held by payments firms are not covered by the Financial Services Compensation...

Homeowner Defeats Application to Modify Restrictive Covenant

A homeowner has successfully argued before the Upper Tribunal (UT) that an application by the owner of adjoining land to modify a restrictive covenant should be refused . A small cottage had originally stood on the adjoining land, but had been badly...

Court Authorises Withdrawal of Life-Sustaining Treatment

When deciding whether it is in a patient's best interests to continue life-sustaining treatment, the courts will look to the patient's views and beliefs, where known, as well as the medical evidence. In a sad case concerning a 66-year-old man in a state of...
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