Zone of influence: You can reduce the price and request an additional payment following the Coal Authority’s approval
The High Court was concerned with the question of the correct construction of a clause...
Ensure that your anti-money laundering controls are adequate to avoid heavy fines
The Financial Conduct Authority (FCA) fined Starling Bank Ltd £28.9m for significant failures in financial...
Cryptoassets are property
The High Court was faced with the highly controversial question as to whether cryptoassets can...
Choose your experts well
The High Court ruled on the balancing payment due on the termination of a joint...
Consideration of residential vs non-residential property for Stamp Duty Land Tax purposes
The First-tier Tribunal (FTT) upheld an appeal that a property was a mixture of residential...
Double taxation jeopardy: Did you loosen your ties to the UK sufficiently?
The Upper Tribunal (UT) heard an appeal regarding the residence status of a taxpayer and...
Confiscation orders and beneficial ownership – yes, they can be subject to estoppel
The High Court heard a case on beneficial ownership of a property which was subject...
Arrangements to reduce structural complexity are a tax mitigation and can lead to Stamp Duty Land Tax group relief
The First-tier Tribunal (FTT) ruled that arrangements involving the removal of properties from one company...
Beware of disrespecting improvement notices and mitigating factors
The Court of Appeal (CoA) ruled that the Upper Tribunal (UT) had erred in fettering...
Request professional advice before entering into a “tax-saving scheme”
The First-tier Tax Tribunal (FTT) ruled that a company was careless in implementing an employee...
Even if you have no legal right to occupy a property, you still have the right to be forced to leave in accordance with the law
The Court of Appeal (CoA) heard a dispute over possession of a property owned by...
HMRC must give cross-undertaking when appraising damages in winding-up petitions
The Court of Appeal (CoA) confirmed a High Court decision which might result in HMRC...