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The Supreme Court has partially allowed the appeal in a case in which it was disputed whether the ultimate transfer of a pension fund to a personal pension plan attracted inheritance tax. It held, by a majority, that the omission to draw any benefits gave rise to a charge to inheritance tax, but the

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A man has bought an old dodgem off eBay for £30 and transformed it into a fully-functioning mobility scooter. 

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Small businesses across the UK reported a pick-up in activity in July, according to the latest Royal Bank of Scotland UK Small Business PMI report. The increase in activity is a further sign of operating conditions gradually improving following the lifting of lockdown measures. However, th

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Italy's Supreme Court has made a landmark decision regarding parent's obligations to financially support their children, following a five year legal battle between a 35-year-old man and his parents. The claimant is a part-time music teacher from Florence who was living with his parents while he was

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