The price a property fetches at auction is often seen as the most reliable measure of its market value. However, as an Upper Tribunal (UT) ruling in a leasehold enfranchisement case showed, that is not by any means always the case. Continue reading →

No one would be surprised to hear that late filing of a tax return is likely to result in a financial penalty – but what if a return is submitted too early? In addressing that novel issue, the First-tier Tribunal (FTT) identified flaws in guidance issued to taxpayers by HM Revenue and Customs (HMRC). Continue reading →

Boundaries between properties are usually marked by a line on a small-scale Land Registry plan but they may be invisible on the ground. Precisely that difficulty was the root cause of a bitter dispute between owners of two riverside homes. Continue reading →