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Cowboy builders who rip off householders are a well-known blight on society. As a Court of Appeal ruling showed, however, judges are well abreast of their activities and culprits can expect severe punishment, up to and including imprisonment. The case concerned a man who approached a total of 16 homeowners, offering to carry out repair or refurbishment work. In some cases, he took money in advance but never started work. In others, he began jobs but the work was invariably unfinished and performed to a very poor standard. He was...

You are only able to deduct accommodation and other expenses from your Income Tax liabilities if they have been wholly, exclusively and necessarily incurred in the performance of the duties of your employment. That is a very high hurdle but, as a tax tribunal ruling showed, it is not insurmountable. With a view to qualifying as a maxillofacial surgeon, a dentist entered into a training contract at a London hospital which was a centre of excellence in the field. He rented a flat close to the hospital and spent almost...

In an era of increasingly fluid family relationships, many children are brought up by step-parents – but what is the consequence of that social change in terms of inheritance? The High Court addressed that issue in a guideline ruling. The case concerned a stepson who, from a young age, was brought up by his stepfather, who had no children of his own. After his mother and stepfather divorced, he continued to live with the latter. When the stepfather died without making a will, his estate passed automatically to his cousins....

Vast numbers of people have been prompted by the COVID-19 pandemic to take up working or running businesses from home – but do they need planning permission for a change of use? The High Court addressed that burning issue in the case of a personal trainer who fitted out part of a timber outbuilding in his garden as a gym for his clients. The man argued that the business use of the outbuilding was ancillary to his use of a dwelling and that no planning permission was required. However, the...