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Income Tax Rates and Allowances for 2025/26

The Income Tax rates and allowances for the 2025/26 tax year are largely unchanged from the 2024/25 year. The Personal Allowance – the amount you can earn before you begin to pay Income Tax – remains at £12,570. It reduces by £1 for...

Court Grants Application to Recognise Indian Divorce

The Family Court has granted a husband's application for a divorce he obtained in India to be recognised by the English courts . The husband and wife were both Indian nationals who now had British citizenship. They had married in India in 2010 and had...

Partner Battles Estranged Wife for Share of TV Producer's Estate

A TV producer's partner who was left nothing in his will has commenced High Court proceedings seeking financial provision from his estate. The producer passed away in 2019, at the age of 58. He had been in a long-term relationship with his partner and had...

Court Authorises NHS Trusts to Carry Out Planned Caesarean

The Court of Protection recently granted an application by two NHS trusts for authorisation to carry out a planned caesarean in respect of a woman who was due to give birth. The 29-year-old woman had treatment resistant paranoid schizophrenia. She had...

Declaration of Non-Parentage Voided Parental Responsibility

In a case in which a man was named as a girl's father on her birth certificate but was subsequently discovered not to be her biological father, the High Court has ruled that the effect of a declaration of non-parentage was to render his acquisition of...

Court of Appeal Rules Taxpayer Was Not Resident in UK

The Court of Appeal has reinstated an earlier ruling of the First-tier Tribunal (FTT) that a taxpayer was not resident in the UK for Income Tax purposes during the 2015/16 tax year due to exceptional circumstances that prevented her from leaving the country....

Leaseholders of Flats Achieve Service Charge Refunds

It is always advisable to check the service charges you are asked to pay rather than simply assuming they are correct. This point was illustrated by a recent case in which four leaseholders obtained refunds of service charges relating to electricity costs...

Court Rules Withdrawal of Life-Sustaining Treatment Lawful

It is understandably common for family members and friends to take a more optimistic view of a patient's prospects of recovery than the medical professionals involved. A tragic case in which the High Court considered whether it would be lawful to...

High Court Rules Man Died Intestate in Missing Will Case

Many people put off making a will or have reservations about doing so, but having a professionally drafted will drawn up by a solicitor is the best way to avoid disputes arising after you are gone. This point was amply illustrated by an unusual High Court...

Wife Awarded £13.9 Million After Husband Failed to Engage

The courts are entitled to draw reasonable adverse inferences against a party who fails to engage in divorce proceedings. How this is approached in practice was illustrated by a recent Family Court ruling on a financial remedies application in which the...
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