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HMRC's Appeal Against Closure Notice Orders Rejected

Under Section 28A(4) of the Taxes Management Act 1970 , taxpayers whose returns are under enquiry may apply for a direction requiring HM Revenue and Customs (HMRC) to issue a closure notice. It is for HMRC to show that there are reasonable grounds for...

Court Refuses to Order Girl's Return to Lithuania

When making decisions about where and with whom a child should live, the courts will prioritise the welfare of the child and will take the child's own views into consideration where appropriate. In a recent case, the High Court rejected a father's...

Ruling That LPAs Not Valid Upheld

Lasting powers of attorney (LPAs) allow you to appoint someone else to make decisions in respect of your property and financial affairs, and/or your health and welfare, in the event that you lose the capacity to do so yourself. However, an LPA must comply...

RTM Company Bound by Terms of Existing Lease

The Right to Manage (RTM) is a method by which leasehold property owners can take over the management of the building they live in. However, an RTM company is bound by the terms of leases that existed before it was set up, as demonstrated by a recent case ...

High Court Rules on Costs of Will Dispute

Those responsible for administering an estate are generally entitled to recover the costs properly incurred in doing so from the estate. Recently, the High Court ruled on whether costs concerning a dispute over a will and an application to remove the...

Court of Appeal Reduces Wife's Award in Big Money Divorce

A recent decision of the Court of Appeal in a big money divorce case clarified how the sharing principle should be applied and when assets are subject to it. The couple had married in 2005. The husband had had a successful career in financial services...

High Court Grants Judgment for Victim of Bitcoin Fraud

Those who fall victim to anonymous fraudsters may think there is nothing that can be done once their money has disappeared, but the courts have powers at their disposal which may assist. In a recent case involving bitcoin fraud , the High Court granted a...

Tenants Can Purchase Freehold When Landlord Cannot Be Found

The Leasehold Reform, Housing and Urban Development Act 1993 gives qualifying leaseholders the right to join together to buy the freehold of their properties – a process known as collective enfranchisement. A recent case demonstrated that this right...

Court Refuses to Set Aside Divorce Order Applied for by Mistake

While the courts have a range of powers to set aside orders, they will only exercise them in limited circumstances. In a somewhat surprising case that has attracted much comment, the High Court declined to set aside a final order of divorce that had been...

Waiting Time for Grants of Probate Falls

Following concerns last year about delays in processing probate applications, recent figures from HM Courts and Tribunals Service show that waiting times for grants of probate are continuing to improve. The average time from submission of a probate...
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