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04 October 2018
Issue: 7811 / Categories: Case law , Law digest , In Court
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Weekly law digests

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Capital gains tax

Revenue and Customs Commissioners v Higgins [2018] UKUT 280 (TCC), [2018] All ER (D) 66 (Sep)

The First-tier Tribunal (Tax Chamber) had been wrong to find that the period of ownership, pursuant to ss 222 and 223 of the Taxation of Chargeable Gains Act 1992, could only begin when the respondent tax payer had legal title to the apartment and a legal right to occupy the apartment. Accordingly, the Upper Tribunal (Tax and Chancery Chamber) allowed the appellant Revenue and Customs Commissioners appeal in relation to the payment of capital gains tax by the tax payer on the sale of a property that had been purchased off-plan.

Coroner

R (on the application of Hambleton and others) v Coroner for the Birmingham Inquests (1974) [2018] EWCA Civ 2081, [2018] All ER (D) 62 (Sep)

The defendant coroner’s decision not to call evidence directed to identifying those who planned, planted, procured and authorised the bombs used from the scope of the inquest into the Birmingham bombings had not been unlawful in the public law

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MOVERS & SHAKERS

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Cripps—Radius Law

Cripps—Radius Law

Commercial and technology practice boosted by team hire

Switalskis—Grimsby

Switalskis—Grimsby

Firm expands with new Grimsby office to serve North East Lincolnshire

Slater Heelis—Will Newman & Lucy Spilsbury

Slater Heelis—Will Newman & Lucy Spilsbury

Property team boosted by two solicitor appointments

NEWS
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NLJ this week: Tightening the screws on JCT terminations
The Supreme Court has delivered a decisive ruling on termination under the JCT Design & Build form. Writing in NLJ this week, Andrew Singer KC and Jonathan Ward, of Kings Chambers, analyse Providence Building Services v Hexagon Housing Association [2026] UKSC 1, which restores the first-instance decision and curbs contractors’ termination rights for repeated late payment
NLJ this week: Old rules, fresh warnings in employment law
Secondments, disciplinary procedures and appeal chaos all feature in a quartet of recent rulings. Writing in NLJ this week, Ian Smith, barrister and emeritus professor of employment law at UEA, examines how established principles are being tested in modern disputes
NLJ this week: The rise of the ‘ChatGPT client’ rattles the profession
The AI revolution is no longer a distant murmur—it’s at the client’s desk. Writing in NLJ this week, Peter Ambrose, CEO of The Partnership and Legalito, warns that the ‘AI chickens’ have ‘come home to roost’, transforming not just legal practice but the lawyer–client relationship itself
NLJ this week: Surrogacy children caught in succession gap
A High Court ruling involving the Longleat estate has exposed the fault line between modern family building and historic trust drafting. Writing in NLJ this week, Charlotte Coyle, director and family law expert at Freeths, examines Cator v Thynn [2026] EWHC 209 (Ch), where trustees sought approval to modernise trusts that retain pre-1970 definitions of ‘child’, ‘grandchild’ and ‘issue’
NLJ this week: Online safety law at a crossroads
Fresh proposals to criminalise ‘nudification’ apps, prioritise cyberflashing and non-consensual intimate images, and even ban under-16s from social media have reignited debate over whether the Online Safety Act 2023 (OSA 2023) is fit for purpose. Writing in NLJ this week, Alexander Brown, head of technology, media and telecommunications, and Alexandra Webster, managing associate, Simmons & Simmons, caution against reactive law-making that could undermine the Act’s ‘risk-based and outcomes-focused’ design
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