LATEST NEWS

Children do not, as a matter of law, have capacity to make important decisions for themselves – but that does not mean that their wishes and feelings are irrelevant. In an unusual case on point, the High Court gave effect to a teenage foster child's strongly expressed desire to change his surname. Social services became involved in the boy's life a few months after his birth. He was about 10 years old when he was removed from his parents' care due to concerns relating to emotional and potential physical abuse,...

Sick and vulnerable people can be prone to the malign, even fraudulent, influence of relatives or others who are intent on maximising their inheritance. However, as a High Court case showed, such conduct is unlikely to go undetected. The case concerned a man who was suffering from leukaemia when he died at the age of 92. Less than a month before he passed away, he made a will by which he bequeathed almost the whole of his estate to his daughter and her partner. He left only his cars and...

Restrictive covenants that forbid property owners from causing annoyance, nuisance or disturbance to their neighbours commonly appear in title deeds – but how are they to be interpreted? In the context of a dispute between residents of a housing estate, the High Court gave authoritative guidance on that issue. Properties on the estate were subject to a covenant prohibiting their owners from doing anything that would or might be, or grow to be, an annoyance, nuisance or disturbance to other residents. Despite opposition from their neighbours, a couple who lived...

Rich individuals often have their feet firmly planted in more than one country and that can give rise to disputes as to where they should be taxed. In a guideline case, the First-tier Tribunal (FTT) considered the position of an extremely wealthy man with extensive ties to both the UK and the Republic of South Africa. HM Revenue and Customs (HMRC) argued that the man was liable for Income Tax in respect of more than £20 million that he received from a family trust during five tax years. He asserted...