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When a person is excluded from the will of someone on whom they were 'dependent', the Inheritance (Provision for Family and Dependants) Act 1975 provides that the dependent person can apply for 'reasonable financial provision' to be made for their maintenance out of the deceased's estate. It may be thought that this is purely about the money side of a will and the relationship that preceded it, but a decision of the Court of Appeal shows that the law is more subtly shaded than it may appear. The case involved an...

The automatic penalties attaching to late filing of tax returns have long been an unpopular issue for taxpayers. The system involves fixed penalties for missing deadlines and these are rigorously applied. Filing a tax return online just seconds after the deadline of 31 January will bring an automatic £100 penalty. The harshness of the regime has caused the Government to announce a rethink of its operation. Especially in point is the requirement for quarterly filing for businesses and some individuals under the 'making tax digital' proposals, which are due to be...

Sadly, not all relationships that get off to a good start last, and it is vital to seek legal advice before entering into any financial arrangements, even with those who are closest to you. That point was clearly made by a case in which a woman attempted to cheat her ex-partner out of his rightful share of the house they once shared. The couple had been together for 15 years and had a child before they separated. He paid £25,000 towards the acquisition of the house. The property was, however,...

Situations where patients in an unconscious or minimally conscious state are being kept alive only because of intervention by medical technology are relatively commonplace. A recent case dealt with the issue of whether the approval of the court is necessary to turn off the machines keeping a patient alive by the use of Clinically Assisted Nutrition and Hydration (CANH). Mr Y suffered a major heart attack, as a result of which his brain was deprived of oxygen for 10 minutes, causing major and irreparable brain damage. He has no responsiveness...