2019 has also seen some interesting developments in the context of Inheritance (Provision for Family and Dependants) Act 1975 proceedings.

Proprietary estoppel is a legal remedy that permits people who, having been promised land, property or a combination of both (usually a farm) and relied on that promise to their detriment, to bring a claim if that promise is reneged on.

Historically courts have taken a robust approach to protecting gifts contained in wills for the benefit of a charity. A number of recent cases suggest a change of approach towards charities. A notable case, which reflects these changing attitudes is the case of Gill and Woodall [2010].

Dilapidations are a large part of commercial leasehold properties. They relate to breaches of covenants under a lease agreement in relation to repair, decoration, or reinstatement obligations covering the condition of the property as compared to the beginning of the tenancy. The tenant is typically responsible for the dilapidations and they must comply with the terms of the lease during and at the end of the tenancy.

Privilege can entitle a party involved in court proceedings to withhold a document from their opponent or to deny access to regulators and enforcement agencies.

In 2023, a shareholder recovered the VAT paid on professional fees despite making an exempt sale of the shares in their company. HMRC rejected the shareholder’s claim, but the Tribunals have accepted the shareholder’s arguments. The case is Hotel La Tour Ltd [2023] UKUT 00178 (TCC). Shareholders should now be considering whether they can structure their share sales in order to recover VAT on professional fees, or whether share sales in the past four years qualified for input tax recovery.

Wright Hassall announced as the new exclusive legal sponsor of the Equestrian Employers Association (EEA).

We regularly receive requests for advice on how to regain possession of a tied cottage when a statutory tenancy comes to an end, particularly in cases where the history of succession is not easily accessible.

A leading Midlands law firm has announced the appointment of two newly-qualified solicitors following the completion of their training contracts. Gemma Macintyre and Melissa Scott have begun their roles as solicitors at Wright Hassall, in Leamington Spa.

Letters of intent are widely used in the construction sector where the employer wants to get on with the project and does not want to, or cannot, wait until the building contract has been negotiated and signed.