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HM Revenue and Customs (HMRC) operate within the constraints of their statutory powers, but their ability to conduct 'informal' enquiries into taxpayers' affairs, without limit of time, has been upheld by the Court of Appeal in a landmark ruling. The case concerned a successful entrepreneur who was both resident and domiciled in England but who had substantial business interests overseas. He had for some years been the subject of an HMRC investigation into his tax affairs and those of various companies with which he was associated. He considered that the...

Adopting children from abroad can complete families and be of great benefit to all concerned. However, as a High Court case showed, it is fraught with legal pitfalls and should not be attempted without first taking specialist legal advice. The case concerned a British citizen who adopted a child in Iran under Iranian law. The child had thrived in the adoptive placement. The parent launched proceedings in London, seeking recognition of the adoption in this country. The Home Office opposed the application on the basis that the criteria for recognition...

Investing in property is very far from being risk free but usually has the advantage that monies advanced are secured against real 'bricks and mortar' assets. The crucial importance of ensuring that enforceable security is in place before parting with your money was underlined by a High Court ruling. The case concerned a company's purchase of a substantial property with a view to its conversion into a nursing home. Private investors were sought on the basis that they would be granted leases of individual rooms. More than 50 investors, who...

Family disputes frequently focus on inheritance and can inflict immense anxiety and pain on all concerned. A case concerning a young man who died tragically when he stepped in front of a train, however, showed that the best way to avoid such conflict is to make a professionally drafted will. The deceased, who had learning disabilities and mental health issues, was aged just 35 when he died but was a wealthy man due to an inheritance from his grandfather. An inquest resulted in a verdict of accidental death. Following his...