Where a partnership's members include a company, the company's share of the partnership's profits is calculated as if the partnership's trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . The Court of Appeal...
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From 1 May 2026, changes brought in by the Renters' Rights Act 2025 will provide more rights and better protection to tenants in the private rented sector. Changes introduced by the Act include: The abolition of assured shorthold tenancies. All...
A woman's family have succeeded in their challenge to a will purporting to leave her £500,000 estate to her partner after a judge ruled that the will was a forgery. The woman had made a will in 2022 leaving her estate in trust to her daughter. After...
The Court of Appeal has dismissed an appeal by a company that sold range cookers against a ruling that it had infringed AGA Rangemaster's trade marks. The company's range cookers were fitted with an electric control system, which could also be fitted to...
The National Minimum Wage (Amendment) Regulations 2026 came into force on 1 April and made the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates: The NLW, which applies to those aged 21 and over, will...
The Family Court has ruled in financial remedy proceedings that a significant part of the value of a husband's pensions had accrued during the marriage, but rejected the argument that his pensions had become fully 'matrimonialised'. The husband and wife...
The High Court has rejected a challenge brought by a steel company to a grant of planning permission for a development that would require it to vacate land it occupies at Chatham Docks. The owner of a site including the land used by the company had...
If you need assistance with your tax affairs, you should always ensure you deal with appropriately qualified and regulated advisors. Recently, the First-tier Tribunal (FTT) upheld discovery assessments raised against a taxpayer who claimed travel and...
The Employment Rights (Increase of Limits) Order 2026 , which details the annual inflation-linked changes in limits on the compensation amounts that can be awarded by an Employment Tribunal (ET), will come into force on 6 April 2026. The new rates apply...
The government provides guidance on its website on Lasting Powers of Attorney (LPAs), including how to make and register an LPA, choosing an attorney and when you need to report changes. An LPA is a legal document that allows you to appoint one or more...
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