Latest News

Ex-Wife Succeeds in Claim for Financial Provision from Estate

Dependants who have not been adequately provided for in a deceased person's will may be able to make a claim for financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 . Recently, the High Court considered such a claim by...

Companies Had Not Begun Trading By EIS Deadline, UT Rules

Companies intending to raise funds through schemes that offer tax relief to investors should always obtain expert advice to ensure they comply fully with the rules applying to those schemes. Recently, two companies that had issued shares under the Enterprise...

Tenant's Right to Apply to Postpone Possession Frustrated

Where a mortgage lender claims possession of a property that has been let without the lender's permission, the Mortgage Repossessions (Protection of Tenants etc) Act 2010 gives tenants the right to apply to the courts to postpone the date for delivery of...

Court of Appeal Permits Late Disability Discrimination Appeal

The Court of Appeal has ruled that a failure by a litigant in person to include his Particulars of Claim when making an appeal to the Employment Appeal Tribunal (EAT) was a minor error, overturning the EAT's decision that he should not be granted an...

The Renters' Rights Act 2025 - Guidance for Landlords

The government's website provides guidance for landlords on changes contained in the Renters' Rights Act 2025 . Key changes which will take effect on 1 May 2026 include: The abolition of assured shorthold tenancies (ASTs). All existing ASTs will...

Continued Storage of Gametes and Embryos Lawful, High Court Rules

In certain circumstances, the courts are able to grant permission for continued storage of gametes or embryos where the strict legislative requirements for consent to such storage have not been complied with. Recently, the High Court considered 15...

Court of Appeal Rejects Man's Claim to Half Share of Company

Business agreements should always be formally documented, and failing to do so is a recipe for dispute in the future. Recently, the Court of Appeal dismissed a man's appeal against the rejection of his claim that he had been promised a 50 per cent share in...

New 'Vento' Bands for 2026/27

The Presidents of the Employment Tribunals in England & Wales and Scotland have issued a joint Ninth Addendum, updating earlier Presidential Guidance issued on 5 September 2017, announcing the rates payable for the three bands that are used by Employment...

Income Tax Rates and Allowances for 2026/27

The Income Tax rates and allowances for the 2026/27 tax year are largely unchanged from 2025/26. The Personal Allowance – the amount you can earn before you begin to pay Income Tax – remains at £12,570. It reduces by £1 for every...

No Amortisation Deductions for Related Party LLP, Court of Appeal Rules

Where a partnership's members include a company, the company's share of the partnership's profits is calculated as if the partnership's trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . The Court of Appeal...
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