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National boundaries pose little or no obstacle to tax evasion. The Court of Appeal made that point in an important ruling which has greatly boosted the ability of HM Revenue and Customs (HMRC) to pursue inquiries beyond the borders of the UK. HMRC were...

The welfare of children is always top of the list of priorities of the Family Court when making arrangements following the break-up of a family. This can be especially difficult where the parents are from different countries, as shown by a recent case in...

The Government is duty-bound by European law to ensure that specified air quality standards are met as quickly as possible. However, the Court of Appeal has ruled in an important test case that that duty does not extend to a general obligation to refuse...

More than 550,000 people die annually in the UK and half of those deaths require the completion of Inheritance Tax (IHT) forms, which are not straightforward and can be a daunting burden at a difficult time for families. However, only 5 per cent of estates...

Large companies frequently engage outside contractors to assist with storage of the vast quantities of data they produce. However, as a High Court case showed , a breakdown of such commercial relationships can give rise to urgent privacy and data protection...

In Asda Stores Limited v Brierley , the question before the Court of Appeal was whether or not thousands of women who worked at Asda's retail stores could compare themselves with male members of staff who worked at the company's distribution depots for...

When your spouse's lack of attention to making a will causes issues, faking one is definitely not a good idea, as a Kent woman found out recently. Her husband died in 2013 leaving various properties in Spain and a flat in England, but no will. The woman...

Divorcing couples can sometimes achieve savings of both time and money by opting for arbitration, rather than court proceedings, as a means of resolving any financial disputes. However, as a guideline High Court case underlined , arbitration has its...

A limited company has a legal personality all of its own, but an unincorporated firm does not. As a High Court ruling in respect of a domestic building dispute showed , that distinction can in some cases be a crucial one. A couple who were to move into a...

It is not uncommon for children born with severe abnormalities or injuries to die in childhood. In a recent case, the Court of Protection was required to decide how to divide the estate of a child who died when the lump-sum compensation settlement for...

Industrial processes can be noisy and those responsible for them frequently worry that complaints from neighbouring residents will affect their businesses. However, as a High Court case showed , such concerns and the needs of commerce in general do carry...

If you own or buy a property, you may find that there are covenants which apply to it, a covenant being a requirement to do something or refrain from doing something with your property. A covenant will benefit other property in the vicinity. Typically, a...

Irreverent and foul-mouthed banter is commonplace in some working environments and does not necessarily amount to harassment or victimisation. An Employment Tribunal (ET) made that point in rejecting a compensation claim brought by a salesman who gave as...

It is often optimistically considered that trading on eBay and similar online sales platforms is effectively outside the tax system. That, of course, is not true and anyone undertaking economic transactions for profit needs to comply with the tax laws to...

It is commonplace for people to appoint siblings or friends as their executors. When they do and they are of a similar age, there is a risk that when the person who has made the will dies, the proposed executor will have predeceased them or lack the mental...

The application of the 'sharing principle' to big money divorces is more than a matter of simple mathematics, and what family judges aim to achieve is a broadly fair outcome for both sides. That was certainly so in one case in which the Court of Appeal...

The existence of oral agreements is easily asserted but very hard to prove, and that is one good reason why important deals should be in writing and professionally drafted with the benefit of legal advice. In a case on point, a businessman received nothing...

Many people employ carers or cleaners to assist them with daily living. Quite often, such arrangements are informal and can last many years. However, failing to put them on a proper footing can prove to be an expensive mistake. Where an agency is used and...

With significant losses being reported in 'pension transfer scams', it is no surprise that when the administrators of a pension scheme receive a request to transfer a pension to a new scheme, they are expected to conduct an appropriate due diligence process....

The first Intellectual Property Enterprise Court case heard outside London took place recently , when the court sat in Birmingham at the request of both parties involved in the dispute. It concerned an allegation of improper use of a registered trade mark...