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HM Revenue and Customs (HMRC) adopts a tough approach when considering whether a person who claims non-resident tax status has spent more than the permitted number of days in the...
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Banks are contractually bound to follow their clients’ instructions and are not obliged to concern themselves with the wisdom or risk of their payment decisions. The point was made in...
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The COVID-19 pandemic has prompted the restructuring of numerous businesses and that can mean commercial landlords having to take severe financial haircuts. That was certainly so in the case of...
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A woman’s financial claims against her ex-husband following their overseas divorce did not survive his death. In reaching that conclusion, the Supreme Court noted that the case had exposed a...
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Aesthetic treatments can transform clients’ psychological wellbeing, boosting their self-esteem and confidence in their appearance – but do they amount to ‘medical care’ for VAT purposes? The First-tier Tribunal (FTT)...
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Even if you do not hold legal title to a plot of land, you may well be entitled to have it transferred into your name if you have been in...
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