header-logo header-logo

Home Login E-newsletter About us
14 November 2019
Issue: 7864 / Categories: Case law , In Court , Law digest
printer mail-detail

Weekly law digests

© Copyright LexisNexis 2026. All Rights Reserved.

Capital gains tax 

Higgins v Revenue and Customs Commissioners [2019] EWCA Civ 1860, [2019] All ER (D) 25 (Nov)

The Upper Tribunal (Tax and Chancery Chamber) had erred in finding that the appellant taxpayer’s period of ownership of an apartment had begun when he had exchanged unconditional contracts, rather than when he had taken possession, in order to determine whether the property had been his main residence for the purposes of private residence relief from capital gains tax under ss 222 and 223 of the Taxation of Chargeable Gains Act 1992. The Court of Appeal, Civil Division, held that the First-tier Tribunal (Tax Chamber) had been correct to find that the period of ownership had not begun until the taxpayer’s purchase had been completed.

Damages 

Irani v Duchon [2019] EWCA Civ 1846, [2019] All ER (D) 45 (Nov)

Following the claimant’s injuries sustained in an accident for which the defendant had admitted liability, the claimant was made redundant. In assessing damages, the judge had been entitled to find that the present case

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Read All
Sponsored by
Switalskis—Naila Arif, Harriet Findlay & Ellie Thompson

Switalskis—Naila Arif, Harriet Findlay & Ellie Thompson

Firm awards training contracts to paralegals through internal programme

Ward Hadaway—Matthew Morton

Ward Hadaway—Matthew Morton

Private client disputes specialist joins commercial litigation team

Thomson Hayton Winkley—Nina Hood

Thomson Hayton Winkley—Nina Hood

Cumbria firm appoints new head of residential property

NEWS
Read All
NLJ this week: Divorce ‘nuclear weapon’ freezes assets but entangles outsiders
Freezing orders in divorce proceedings can unexpectedly ensnare third parties and disrupt businesses. In NLJ this week, Lucy James of Trowers & Hamlins explains how these orders—dubbed a ‘nuclear weapon’—preserve assets but can extend far beyond spouses to companies and business partners 
NLJ this week: What counts as ‘rent’? Court says labour alone won’t do
A Court of Appeal ruling has clarified that ‘rent’ must be monetary—excluding tenants paid in labour from statutory protection. In this week's NLJ, James Naylor explains Garraway v Phillips, where a tenant worked two days a week instead of paying rent
NLJ this week: Freed but failed—justice system leaves the innocent empty-handed
Three men wrongly imprisoned for a combined 77 years have been released—yet received ‘not a penny’ in compensation, exposing deep flaws in the justice system. Writing in NLJ this week, Dr Jon Robins reports on Justin Plummer, Oliver Campbell and Peter Sullivan, whose convictions collapsed amid discredited forensics, ‘oppressive’ police interviews and unreliable ‘cell confessions’
NLJ this week: Clarity on whistleblowing, settlements and tribunal limits
A quiet month for employment cases still delivers key legal clarifications. In his latest Employment Law Brief for NLJ, Ian Smith reports that whistleblowing protection remains intact even where disclosures are partly self-serving, provided the worker reasonably believes they serve the ‘public interest’ 
NLJ this week: Family law urged to ditch adversarial instincts
Family law must shift from conflict-driven litigation to child-centred problem-solving, according to a major new report. Writing in NLJ this week, Caroline Bowden of Anthony Gold outlines findings showing overwhelming support for reform, with 92% agreeing lawyers owe duties to children as well as clients
Copyright © 2026 LexisNexis
back-to-top-scroll