A recent case illustrates the sort of unanticipated problem that can arise as a result of owning property abroad. The case involved an English man who owned a property in Brittany. He was in receipt of social security benefits – in particular,...

An easement (such as a right of way) is a right over someone else’s land. A right of easement, once granted, is quite often forgotten about. However, a recent case shows how important it can be to make sure that an easement does not lapse through...

Firms that offer vouchers to employees in exchange for salary sacrifices may face a VAT charge, following a recent opinion of the Advocate General of the European Court of Justice (ECJ). It involved AstraZeneca, which had given employees vouchers in...

In a recent case , the executors of a woman's estate have been ruled to be liable for Inheritance Tax (IHT) on the value of her pension fund, after she failed to take her pension when she was terminally ill. The woman was diagnosed with cancer five months...

The principle that British persons divorced abroad can look to the courts in England and Wales to ensure that their ‘reasonable needs’ are met in the divorce settlement has been firmly established following a recent case involving a divorced...

Musculoskeletal disorders (MSDs) are the most common occupational illness in Britain. They include problems such as low back pain, joint injuries and repetitive strain injuries of various sorts, and affect more than 500,000 people every year. They are often...

The comedian Jimmy Carr was recently successful in using a loophole in the law to avoid a fine for using a mobile phone whilst driving. The argument was based on the fact that he was using his mobile phone as a dictating machine, rather than as a...

An argument over a narrow strip of land has left a mother and son facing massive costs after their case was heard in the Court of Appeal recently. The dispute arose because their neighbour wanted to put up a fence on what he considered to be the dividing...

Employment Appeal Tribunal (EAT) has ruled that the Employment Tribunal (ET) had no jurisdiction to refuse to accept a claimant’s ET1 claim form, on the ground that it found some of the handwriting illegible, because the form did contain the required...

The problems which can arise when there is an intestate estate that involves business assets were made clear recently when the High Court had to rule on a complex claim relating back to a death that occurred many years ago. At stake was a share in a farm,...