Latest Legal News

The Government has confirmed plans to bring most unused pension funds and death benefits within the scope of Inheritance Tax (IHT) from 6 April 2027. The plans were originally announced at the Autumn Budget 2024. This was followed by a technical...

The High Court has ruled that a will made by an elderly woman less than two years before she died was invalid because she lacked testamentary capacity when it was made. The woman had died in October 2014 at the age of 95. In January 2013 she had made a...

In a ruling that clarifies the circumstances in which non-matrimonial assets can become 'matrimonialised', the Supreme Court has upheld a decision of the Court of Appeal that a transfer of assets from a husband to a wife as part of a tax planning exercise...

Paragraph 7 of Schedule 3 of the Mental Capacity Act 2005 gives the Court of Protection the power to exercise its functions under the Act in relation to an adult who is habitually resident in England and Wales. It is therefore sometimes necessary for the...

The licensing regime for houses in multiple occupation (HMOs) exists to protect the safety and welfare of tenants. Recently, four tenants of an unlicensed HMO obtained rent repayment orders totalling £23,177. The tenants had rented a four-bedroom...

Anyone who requires assistance with their tax affairs should ensure that they deal with a reputable and appropriately regulated advisor. Recently, a courier who claimed rebates for work expenses on the basis of misleading advice was unsuccessful in his...

The Family Division of the High Court has granted a mother's application for her younger daughter, who was living with her father in the USA, to be returned to the UK. The mother and father had decided to separate in 2020 but, due to the COVID-19...

Recent figures from HM Courts and Tribunals Service show that the waiting time for grants of probate has remained steady for several months, following delays in processing probate applications in recent years. The average time from submission of a probate...

In certain circumstances, a member of a club whose membership is unfairly terminated may be able to obtain legal redress. In a recent case, a woman who was expelled from a prestigious golf club after she was accused of cheating in a competition has succeeded...

The leaseholders of a flat in a separate wing of a country house have succeeded in their appeal against a determination that they were liable to pay service charges in respect of the common parts of the house. The leaseholders had purchased the flat in...