Is a professional cricket ground a business? Or is it merely land with income streams attached? The First-tier Tribunal’s (FTT’s) answer to those questions in a guideline case relieved the former owner of one such facility from a crushing Capital Gains Tax (CGT) bill. The ground, which hosted test matches and other major cricketing events,…

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Defamatory statements posted on the Internet are viewed worldwide, raising the question of exactly where the reputational harm they cause has arisen. The High Court tackled that very modern issue in a libel case brought by a man who claimed to be the creator of the bitcoin crypto-currency. The computer scientist launched proceedings in London…

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The balance of power between HM Revenue and Customs (HMRC) and taxpayers may appear to be all one way. However, as a Court of Appeal decision showed, expert legal advice can be highly effective in levelling the playing field. HMRC wished to open an enquiry into a businessman’s tax return but, in order to do…

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Many divorcing couples are attracted to arbitration as a swift and relatively cheap alternative to resolving financial issues in court. However, as a High Court ruling made clear, arbitrators’ decisions, even if not perfect, are final. An arbitrator to whom a couple had submitted the financial aspects of their divorce for resolution decided, amongst other…

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