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Taxpayer Spent Fewer Than 91 Days in UK, FTT Rules

The First-tier Tribunal (FTT) has upheld a taxpayer's appeal against a decision by HM Revenue and Customs (HMRC) that he was resident in the UK in the 2019/20 tax year, finding that 'transit days' and an extra day he spent in the UK after his flight was...

Will Made Four Months Before Elderly Woman's Death Ruled Invalid

The High Court has ruled that a will made by an elderly woman with dementia, in which she disinherited one of her sons, was invalid due to lack of testamentary capacity and want of knowledge and approval. The woman's previous will, made in 2018, divided...

Government Consultation on Zero-hours Contracts Reforms

The government has launched a consultation on reforms relating to zero-hours and similar contracts , to implement measures in the Employment Rights Act 2025 to end one-sided flexibility. The reforms aim to reduce the insecurity of hours and income that...

Collective Enfranchisement - A Brief Guide

In certain circumstances, owners of leasehold flats have a legal right to buy the freehold of the building together with other leaseholders. This process is known as collective enfranchisement. For collective enfranchisement to be available, the building...

Engineering Company Fined for Publishing Inaccurate Accounts

An engineering and consulting company has been fined nearly £13 million by the Financial Conduct Authority (FCA) under Section 91 of the Financial Services and Markets Act 2000 , after it published inaccurate information in its full-year 2022 and 2023...
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