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The First-tier Tribunal (FTT) has allowed a taxpayer's appeal against late filing penalties where he had not received a notice to file a tax return, after reviewing an earlier decision in which it had upheld most of the penalties. HM Revenue and Customs...

A cleaner at a university who was dismissed from her job has been awarded substantial damages after an Employment Tribunal (ET) upheld her complaints of unfair dismissal and victimisation ( Ong v Aberystwyth University ). The woman had commenced her...

A claim under the Inheritance (Provision for Family and Dependants) Act 1975 for reasonable financial provision from a deceased person's estate must be brought within six months of the grant of probate or letters of administration being issued, unless the...

Landlords would be well advised to check the terms of their leases before undertaking any projects that may cause problems with issuing service charge demands. Recently, the Upper Tribunal (UT) ruled that a local authority landlord must wait to collect...

Disputes over ownership of land all too often become protracted and lead to costs out of proportion to the value of the land involved. Recently, the Upper Tribunal (UT) ruled on a dispute over a strip of land with an area of just 2.2 square metres. The...

A marriage is generally recognised in English law if it is valid under the law of the country in which it takes place, a legal principle known as lex loci celebrationis (the law of the place of the celebration). That principle was central to a recent...

The drafting of an offer of employment can be crucial in determining whether its acceptance leads to the creation of a legally binding contract. Recently, the Employment Appeal Tribunal (EAT) ruled that a man's acceptance of a job offer had created a binding...

When savers deposit money in a fixed-term account or an account that requires notice of withdrawals, they may well assume that, if they incur a penalty for early withdrawal, they will only have to pay tax on the net amount of interest received. However, such...

The Intellectual Property Office (IPO) has rejected a challenge by a descendant of the artist Pablo Picasso to an application to register the word 'Picasso' as a trade mark . A company had applied to register 'Picasso' as a trade mark in respect of whiskey...

The Financial Conduct Authority (FCA) has confirmed its compensation scheme for car buyers who were not given important information when taking out motor finance. The scheme covers motor finance loans taken out between 6 April 2007 and 1 November 2024....