If you think you have grounds to contest a will then it is important to act fast, preferably before a grant of probate is obtained. If you are contesting a will believing it to be invalid, you can lodge a caveat which will prevent any grant of probate from issuing.

Recently there have been several cases where courts have found in favour of trustees seeking to rectify their mistakes. The courts’ decision that the ‘law of mistake’ applied in some of these cases has meant that several trusts faced a major reduction in the tax liability owed.

Transfers of businesses as going concerns (TOGCs) qualify for TOGC relief if certain conditions are met. So what is and isn't a TOGC?

Stamp Duty Land Tax (SDLT) can be complex, especially for businesses that are unaware that it applies to commercial property, as failing to understand your obligations can result in unexpected costs and penalties.

In 2022, a business and its advisers lost a First-tier Tribunal case when the judge highlighted details in their private correspondence. This will be of interest to practitioners and their clients when discussing plans and intentions.

‘If you build it they will come’ or (for the real film buffs amongst you) – ‘if you build it he will come’.

In an effort to reduce the number of divorce cases ending up in court, the government started to encourage divorcing couples to use mediation as the first port of call.

Stamp Duty Land Tax (SDLT) avoidance schemes have returned to the headlines following the handing down of a judgement of the First-Tier Tax Tribunal in the case of (1) Crest Nicholson (Wainscott) Limited (2) Crest Nicholson (South East) Limited (3) Crest Nicholson Operations Limited –v- The Commissioners for Her Majesty’s Revenue & Customs, [2017] UKFTT 134 TC05628.

In 2017 we reported on a finding at the First Tier Tribunal that the Root 2 Alchemy Tax Scheme (the Scheme) had been found to be a disclosable tax avoidance scheme under the DOTAS rules (the DOTAS Decision).

The Financial Ombudsman Service has extended its scope and can now require financial services businesses to pay compensation of up to £350,000.