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Property Owners Not Entitled to Share in Saving Achieved by Wayleave

The Upper Tribunal (UT) has rejected a claim by the owners of a property that their compensation for the grant of a wayleave authorising the retention of electricity lines over their land should include a share in savings achieved by avoiding more costly...

A Practical Guide to Lasting Powers of Attorney

Lasting Powers of Attorney (LPAs) were introduced in 2007 by the Mental Capacity Act 2005 , replacing Enduring Powers of Attorney. A power of attorney allows someone else to make decisions on your behalf or help you make decisions if you lack the capacity...

Court of Appeal Overturns Strike Out of Unfair Prejudice Claim

The Court of Appeal has allowed an investment company's appeal against the striking out of an unfair prejudice petition , finding that the claim should proceed to trial. The investment company, which held investments on behalf of a South African group, had...

Couple Succeed in Application to Register Right of Way

The First-tier Tribunal (FTT) has granted a couple's application to register a right of way over a small triangle of land belonging to a neighbouring property owner, finding that they and their tenants had crossed it as of right for at least 20 years. The...

HMRC Publishes Tax Gap Statistics for 2024/25

HM Revenue and Customs (HMRC) have published statistics showing the estimated 'tax gap' for 2024/25. The tax gap is the difference between the amount of tax that should, in theory, be paid to HMRC and the amount actually paid. The statistics indicate that...
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