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HM Revenue and Customs (HMRC) adopts a tough approach when considering whether a person who claims non-resident tax status has spent more than the permitted number of days in the UK. It certainly brooked no compromise in the case of a woman who ended up with...

Banks are contractually bound to follow their clients' instructions and are not obliged to concern themselves with the wisdom or risk of their payment decisions. The point was made in a Supreme Court decision of great importance to the financial services...

It is quite common for people to get married in the knowledge that they only have a short while to live. However, as a High Court ruling underlined , such a step is often fraught with legal difficulty in terms of inheritance and should never be taken...

The COVID-19 pandemic has prompted the restructuring of numerous businesses and that can mean commercial landlords having to take severe financial haircuts. That was certainly so in the case of a once successful chain of gyms whose business was devastated...

The question of how to negotiate a divorce settlement is a common one. Many are keen to know how the process works and what they will leave their marriage with. Unfortunately, there is no one size fits all answer, and this is very much dependant on...