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The First-tier Tribunal (FTT) has ruled that 'Mega Marshmallows' are not confectionery and are therefore zero-rated for VAT , in a case that reached the Court of Appeal. A wholesaler of American sweets and treats which supplied Mega Marshmallows was issued...

The Court of Appeal has dismissed an appeal against an order of the High Court that a 14-year-old boy who had remained in England after visiting his father should return to live in South Africa. The boy's parents, both South African nationals, had married...

A settlement has been obtained for a 17-year-old boy who lost the sight in one eye as a result of a delay in diagnosing a brain tumour. The boy first attended hospital at the age of seven, with symptoms including vomiting and persistent headaches. However,...

The First-tier Tribunal (FTT) has allowed a taxpayer's appeal against late filing penalties where he had not received a notice to file a tax return, after reviewing an earlier decision in which it had upheld most of the penalties. HM Revenue and Customs...

A claim under the Inheritance (Provision for Family and Dependants) Act 1975 for reasonable financial provision from a deceased person's estate must be brought within six months of the grant of probate or letters of administration being issued, unless the...

A holidaymaker who injured his leg when he tripped and fell at the hotel where he was staying has obtained compensation from the travel company that provided his package holiday. The man was staying at a resort in Jamaica. He tripped on uneven wooden...

Landlords would be well advised to check the terms of their leases before undertaking any projects that may cause problems with issuing service charge demands. Recently, the Upper Tribunal (UT) ruled that a local authority landlord must wait to collect...

Disputes over ownership of land all too often become protracted and lead to costs out of proportion to the value of the land involved. Recently, the Upper Tribunal (UT) ruled on a dispute over a strip of land with an area of just 2.2 square metres. The...

Compensation has been obtained for a motorcyclist who suffered life-changing injuries when he was hit by a truck. The driver of the truck merged into his lane without warning and collided with his motorbike. He suffered multiple broken bones and had to...

A marriage is generally recognised in English law if it is valid under the law of the country in which it takes place, a legal principle known as lex loci celebrationis (the law of the place of the celebration). That principle was central to a recent...