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Losses incurred on the disposal of an asset can be set against future profits on other investments for Capital Gains Tax (CGT) purposes. As a First-tier Tribunal (FTT) ruling showed , however, behind that simple statement lie layers of complexity. The case...

Britain's high streets have changed immeasurably in recent decades and many once proud buildings are no longer attractive to retailers. An Upper Tribunal (UT) ruling in the context of a business rates dispute reflected that sad history of decline. The...

In modern offices where CCTV is ubiquitous and partition walls are flimsy there is an obvious risk of commercially sensitive conversations being overheard. In a guideline decision, the High Court pondered the legal consequences of such an incident . Two...

There is nothing at all wrong with judicial office holders having strongly held social or political views. However, as one case showed, where they are expressed publicly, they may give rise to an appearance of bias in the eyes of a reasonable bystander ( ...

In a unique decision arising from a woman's tragic death when pregnant with twins, the High Court gave posthumous effect to her longstanding wish to have a child by granting her bereaved husband permission to make use of an embryo stored in a fertility...

No one would be surprised to hear that late filing of a tax return is likely to result in a financial penalty – but what if a return is submitted too early? In addressing that novel issue, the First-tier Tribunal (FTT) identified flaws in guidance...

Those in the early stages of asbestos-related illness often receive an initial award of damages on the basis that they can seek further compensation in the event that their condition deteriorates. In a ruling which broke new legal ground , the High Court...

In a commercial context, information is power and it can be a crushing disadvantage if confidential data finds its way into the wrong hands. However, as a High Court case showed , there are powerful steps that specialist lawyers can take to ensure that the...

If your land has been compulsorily purchased to make way for a public infrastructure project, you are entitled to full and fair compensation. Local authorities may be keen to pay as little as possible in such cases but, as an Upper Tribunal (UT) ruling...

Your neighbours owe you a duty of care and, if they cause a nuisance that results in you suffering financial loss, you are entitled to compensation in full. The point was made by the case of a landowner whose development hopes were stymied by flooding...

When people die, it is the duty of the administrators of their estates to gather in their assets and distribute them to those entitled to inherit them. As a case concerning the contents of a deceased artist's flat showed , however, that task is by no means...

Responsible employers who follow full and fair procedures in line with the Acas Code generally have a powerful defence to unfair dismissal claims – but what if a procedure is found to be a total sham? The Employment Appeal Tribunal (EAT) considered...

Justice that can be accessed only by the super-rich is not justice at all. A High Court judge made that point in noting that financial remedy proceedings in divorce cases are fast heading for Ritz Hotel status – affordable only by the well-heeled...

Contracts for the sale of goods almost always stipulate a date by which payment must be made. However, as a High Court ruling concerning the sale of a classic Ferrari racing car made plain , it does not necessarily follow that the timing of payment is of...

There is such a thing as a reasonable excuse for failing to file your self-assessment tax return. However, in an unusual case, the First-tier Tribunal (FTT) ruled that a businessman's alleged debilitating fear of making a mistake in his return did not...

Antique restrictive covenants are found in the title deeds of many period properties and can have a deadening effect on development opportunities. However, as an Upper Tribunal (UT) ruling showed , they are not written in stone. A large suburban house was...

Alternative investments may offer attractive rates of return, but they should never be entered into without professional advice. A High Court case concerning numerous small investors who staked their life savings on the success of an ill-fated hotel...

Sixty per cent of British businesses have seen an increase in hybrid working since the COVID-19 pandemic, according to a new survey commissioned by the Advisory, Conciliation and Arbitration Service (Acas). The research also found that over half of...

No one knows when death will come calling and it is equally a truism that, if you fail to make a professionally drafted will, you store up trouble for your loved ones after you are gone. As an unusual Family Court ruling showed, that is particularly so if...

Boundaries between properties are usually marked by a line on a small-scale Land Registry plan but they may be invisible on the ground. Precisely that difficulty was the root cause of a bitter dispute between owners of two riverside homes. The owners could...