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It is a sad fact that many people lose their ability to make rational decisions in old age and that is why it is so vital to make a professionally drafted will before time catches up with you. The point was powerfully made by a High Court ruling . About...

When companies experience cashflow difficulties, stressed directors all too often prioritise trade and other creditors over HM Revenue and Customs (HMRC). As a tax tribunal ruling showed, however, such a course is almost never wise and is highly likely to...

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...