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Before embarking on any form of property development it is absolutely vital to seek a lawyer's confirmation that you are entitled to proceed. The point was underlined by the case of a couple who knocked down their home and replaced it with a block of flats in breach of their neighbours' rights. The couple's home was on an estate characterised by spacious residences in leafy gardens. With a view to downsizing, they obtained planning permission to demolish their house and erect a building containing five flats in its place. After...

Far too many people put off making a will until ill health strikes and reminds them of their mortality. In a striking case on point, the High Court ruled that a will signed by a prosperous farmer when he was in his 80s and suffering from dementia was not worth the paper it was written on. For many years prior to his death, the farmer made it plain to members of his family that he intended to leave all of his farmland to one of his sons – the farming...

A 'couple' is defined in law as two people living as partners in an enduring family relationship – but what exactly does that mean in a world that has witnessed a metamorphosis in human relationships during the last few decades? The High Court considered that issue in a ground-breaking adoption case. Two women were in a close relationship for about nine years before they fell out of love and separated. Whilst they were together, they had two children by means of the same sperm donor. Each of them gave physical...

The government is currently reviewing responses to its public consultation on helping taxpayers get their offshore tax right before it progresses to drafting new legislation on the issue. The consultation, which closed on 15 June, focused on how HM Revenue and Customs (HMRC) could use data in different ways to help taxpayers get their tax right, better support taxpayers with their offshore tax obligations and work with agents and intermediaries to help promote offshore tax compliance. 'Offshore tax' is UK tax that is due on non-UK income, gains or transfers. HMRC define...