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Small Businesses Account for Majority of Tax Gap

HM Revenue and Customs (HMRC) have published statistics showing the tax gap – the difference between the amount of tax that should, in theory, be paid to HMRC and the amount actually paid. The statistics indicate that small businesses account for a...

Appeal Against Service Charge Determination Succeeds

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...

Genetic Testing Company Fined for Failing to Protect User Data

A company that provides direct-to-consumer genetic testing services has been fined £2.31 million by the Information Commissioner's Office (ICO) for failing to implement appropriate security measures to protect the personal information of UK users. ...

Family Court Rules on Complex Financial Remedies Case

The Family Court has ruled on an application for financial remedies in a case which involved a range of assets and was characterised by animosity and dispute. The husband and wife had married in Cyprus in 2008 and subsequently lived in London. They...

Woman Solely Liable for Tax on Rental of Jointly Owned Property

The First-tier Tribunal (FTT) has rejected a woman's argument that her former husband was liable to tax on half of the income from a rental property they jointly owned. She and her husband had bought the property in 2013. In 2015 her husband went on...
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