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When an asset falls in value to the point that it is almost worthless, it may be possible to make a negligible value claim under Section 24 of the Taxation of Chargeable Gains Act 1992 . The asset will then be treated as if it had been sold and immediately...

The Supreme Court has handed down its decision in a long-running case concerning whether protections against detriments short of dismissal for engaging in trade union activities are extensive enough to comply with the UK's obligations under the European...

Landlords would be well advised to ensure all records regarding their properties are kept up to date. Recently, however, the Upper Tribunal (UT) agreed with a residential landlord that she had a reasonable excuse for failing to comply with an Improvement...

The courts are often called upon to sanction treatment for patients whose ability to make decisions for themselves is impaired. In a recent case on point , the Court of Protection had to decide whether it was in the best interests of a man with mental...

Supplies between companies in the same VAT group are disregarded for VAT purposes by virtue of Section 43(1)(a) of the Value Added Tax Act 1994 . A case that recently reached the Court of Appeal concerned whether this disregard applies if the supplying...

In law, adopted children are regarded as having been born to their adoptive parents. The Family Division of the High Court recently considered whether that fact precluded a parental order being granted under the Human Fertilisation and Embryology Act 2008...

The National Minimum Wage (Amendment) Regulations 2024 came into force on 1 April and provided for the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates: The NLW, which now applies to those aged 21 and over...

When building owners carry out works on their property, are they liable for damage to adjoining properties that results from pre-existing structural issues? The Court of Appeal recently provided welcome clarification on that question . The owner of a...

When partners resign or retire from a partnership, the partnership agreement will normally govern their rights and responsibilities following their resignation. However, where the terms of their departure are not agreed, are they entitled to the value of...

The best way to ensure your assets will be distributed as you wish is to have your will professionally drafted by a qualified solicitor. In a recent case, a challenge to the validity of an elderly man's will was dismissed by the High Court. The man had...