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When a same-sex couple undertook fertility treatment which led to the birth of a baby girl, the intention was that both would be listed as her legal parents. However, due to mistakes made in processing the necessary forms, only one of the couple was shown as a legal parent. An application to the family division of the High Court was necessary for the mistake to be put right. Official mistakes are generally able to be corrected, and preferably the rectification process should begin as quickly as possible after the error is...

HM Revenue and Customs (HMRC) have challenged a number of property-based trading businesses, seeking to deprive them of the Inheritance Tax (IHT) and Capital Gains Tax advantages that are normally available. In a recent case, HMRC sought to persuade the First-tier Tribunal (FTT) that a 30- acre land holding, operated as a livery stable, was not 'relevant business property' for the purposes of Business Property Relief (BPR), which provides relief from IHT on the transfer of relevant business assets. Agricultural property also attracts relief in the same way and HMRC...

Most leaseholders would like to obtain the right to manage their own premises. However, as one tribunal case shows, there are many potential pitfalls, so seeking professional legal advice is always a wise precaution. The four qualifying tenants of a block of flats had set up a 'right to manage' (RTM) company with a view to exercising their right to take over the block's management under the Commonhold and Leasehold Reform Act 2002. Their attempt to do so was, however, determinedly resisted by their landlord. As all four tenants were members...

Charities are generally thought of as being mild and benevolent organisations and in many ways they are, but some can also be very aggressive when they are expecting to receive money from an estate and their hopes are dashed. The extent to which some will go is illustrated by a challenge to the will of a woman who died of cancer. The will left her estate to her partner so that he could provide a home for her three much loved pet dogs. She made the 'home-made' will in 2014 and...