Private Client

• Lack of Funds Not Reasonable Excuse for Late Payment of Tax

  • Posted28 January 2025

  The First-tier Tribunal (FTT) has found that a man who delayed payment of tax because he was waiting to receive the proceeds of a share sale did not have a...

  Read more

• Court Declines to Order Girl’s Return to USA

  • Posted23 January 2025

  The Family Division of the High Court recently refused an application for a 13-year-old girl’s summary return to the USA, in a decision in which the girl’s own objections to...

  Read more

• Tenant Who Did Not Pursue Case Must Pay Landlord’s Costs

  • Posted15 January 2025

  There is no general rule in First-tier Tribunal (FTT) proceedings that the unsuccessful party pays the successful party’s costs. However, Rule 13(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Property Chamber)...

  Read more

• Tenants Who Did Not Pursue Case Must Pay Landlord’s Costs

  • Posted15 January 2025

  There is no general rule in First-tier Tribunal (FTT) proceedings that the unsuccessful party pays the successful party’s costs. However, Rule 13(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Property Chamber)...

  Read more

• Permission to Appeal Share Valuation Decision Refused

  • Posted10 January 2025

  Under Section 11 of the Tribunals, Courts and Enforcement Act 2007, an appeal to the Upper Tribunal (UT) against a decision of the First-tier Tribunal (FTT) can only be made...

  Read more

• Court Declines to Strike Out Set Aside Application

  • Posted7 January 2025

  When couples are divorcing, mediation is strongly recommended in order to reduce the time and expense involved in court proceedings. This was amply illustrated in a recent case in which...

  Read more