The First-tier Tribunal (FTT) has found that a man who delayed payment of tax because he was waiting to receive the proceeds of a share sale did not have a reasonable excuse for late payment. The man's tax liability for the relevant tax year was...

Under Section 58A(6) of the Courts and Legal Services Act 1990 , a success fee payable as part of a contingent fee arrangement cannot be included in costs payable by the other party in litigation. The Supreme Court recently ruled on whether Section 58A(6)...

There is no general rule in First-tier Tribunal (FTT) proceedings that the unsuccessful party pays the successful party's costs. However, Rule 13(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Property Chamber) Rules 2013 allows the FTT to make an...

Sections 13 and 14 of the Housing Act 1988 provide a statutory scheme for landlords to increase the rent payable under an assured periodic tenancy by serving notice of the proposed increase on the tenant, who may then refer the proposal to the First-tier...

Under Section 11 of the Tribunals, Courts and Enforcement Act 2007 , an appeal to the Upper Tribunal (UT) against a decision of the First-tier Tribunal (FTT) can only be made on a point of law. This was illustrated by a recent decision in which the UT...

The son of a farmer whose final will disinherited him has succeeded in his proprietary estoppel claim and his claim for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 . For a claim of proprietary...

The Court of Protection recently had to decide whether a pregnant woman had capacity to decide whether or not to undergo a planned Caesarean section and, if she did not, whether the procedure was in her best interests. The 37-year-old woman had been...

According to research carried out by the Financial Conduct Authority (FCA), cryptoasset ownership in the UK is rising, with 12 per cent of adults now owning cryptoassets. The average value of cryptoassets held by individuals is £1,842. Those who...

The Upper Tribunal (UT) recently granted modification of a restrictive covenant to allow a house to be used as a children's care home . The house was on a small residential estate. All the houses on the estate were bound by covenants restricting their use...

A man who successfully challenged his mother's final will is likely to recover the lion's share of his legal costs after the High Court ruled that his brother, who attempted to uphold the will's validity, should pay his costs on the indemnity basis . In...