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A recent case illustrates the sort of unanticipated problem that can arise as a result of owning property abroad. The case involved an English man who owned a property in Brittany. He was in receipt of social security benefits – in particular,...
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In a recent case , the executors of a woman's estate have been ruled to be liable for Inheritance Tax (IHT) on the value of her pension fund, after she failed to take her pension when she was terminally ill. The woman was diagnosed with cancer five months...
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The principle that British persons divorced abroad can look to the courts in England and Wales to ensure that their ‘reasonable needs’ are met in the divorce settlement has been firmly established following a recent case involving a divorced...
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The comedian Jimmy Carr was recently successful in using a loophole in the law to avoid a fine for using a mobile phone whilst driving. The argument was based on the fact that he was using his mobile phone as a dictating machine, rather than as a...
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An argument over a narrow strip of land has left a mother and son facing massive costs after their case was heard in the Court of Appeal recently. The dispute arose because their neighbour wanted to put up a fence on what he considered to be the dividing...
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The problems which can arise when there is an intestate estate that involves business assets were made clear recently when the High Court had to rule on a complex claim relating back to a death that occurred many years ago. At stake was a share in a farm,...
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It is often thought that, when couples live together, they have similar rights to those who are married or in a civil partnership. However, this is far from the truth, as a barrister found out recently when she lost her case in the High Court . The...
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The Court of Appeal has ruled that a man who knew that he and his daughter were about to become homeless, and who wrote to the council seeking its assistance in obtaining accommodation, had done enough to trigger the council’s obligation to provide...
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HM Revenue and Customs have announced that non-UK resident persons who remained in the UK due to disruption of their travel plans because of the volcanic ash cloud and who, as a result, spent more than 90 days in the UK at one time, will not be treated as...
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A will made two months before the death of an elderly woman has been set aside by the High Court after it heard evidence that by 2006, when the new will was made, she was ‘seriously losing her grip’. The new will left the woman’s entire...
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A recent case in the Court of Appeal has resulted in a 92-year-old widow being given the right to evict her daughter and son-in-law, after a bitter family dispute that has lasted, on and off, for 20 years. The judges dismissed the couple's claims that they...
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Taxpayers who evade more than £25,000 of tax will now be ‘named and shamed’ by HM Revenue and Customs (HMRC) where the evasion affects a period after 1 April 2010. It is expected to be 2011 before the first tax evaders will be publicly...
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Over 1,500 people who suffered chemical burns and allergic reactions after buying ‘toxic sofas’ are to share a compensation settlement worth £20 million, in what is thought to be the largest consumer class action in English legal history. ...
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When a wife agrees to allow the family home to be used as security for her husband’s debts, the legal situation is normally clear and the creditor can rely on her consent in order to take possession. However, a recent case , in which a wife...
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A total of 15 people died from carbon monoxide poisoning associated with domestic gas appliances in the year 2008/2009, mainly a result of gas appliances being fitted badly or not being serviced properly. All landlords have a statutory obligation under the ...
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With tax rates on the rise and the coldest winter in years still a vivid memory, it may be a tempting prospect to leave Britain behind and settle somewhere in the sun. One of the drawbacks with this approach is that it is, in practice, difficult to sever...
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An executor who stole more than £80,000 from the estate of a client faces a jail sentence for his crime. The man, who operated as a ‘will writer’, also faces a confiscation order against his assets. Much of the money was used to finance a...
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In a case now before the courts, the Financial Services Authority (FSA), which is currently responsible for regulating the financial services industry in the UK, claimed that three men had unlawfully taken deposits from acquaintances, with a view to making...
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An easement is a right over someone else’s land, such as a right of way. Once granted, rights of easement are frequently forgotten about, but a recent case shows the importance of making sure that an easement does not lapse through disuse. It...
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The argument put forward by a farmer that he should retain the family farm after his divorce, because it had been in his family for generations and his wife was aware that it was the family tradition for it to be handed down from generation to generation,...
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A recent case illustrates that HM Revenue and Customs (HMRC) will often vigorously challenge potentially low asset valuations for Inheritance Tax (IHT) purposes. HMRC disputed the probate value of a property, which had been valued by two different valuers...
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Following a series of cases involving unqualified will writers, the Office of Fair Trading (OFT) has announced that it has approved a Code of Practice which will apply to members of the Institute of Professional Will Writers (IPW). The code of practice will...
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Following her conviction for fraud and money laundering, after faking her husband’s death in 2002, Anne Darwin has agreed to pay more than £591,000 under the Proceeds of Crime Act 2002 . Mrs Darwin’s husband, John, was thought to have...
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Those who buy new homes 'off plan' now have significant new protection under the Consumer Code for Home Builders , which came into affect on 1 April 2010. The Code requires builders of houses to keep buyers informed of the progress of the construction...
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The penalties for failure to pay child maintenance, which can be severe, are not affected by the statute of limitations that normally applies to debts. A father who had failed to pay maintenance for several years recently found himself subject to a...
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What You Need to Know The Charities Act 2006 was introduced to make life simpler for trustees, to provide more safeguards for them and to bring the definition of ‘charity’ up to date. The Act defines a charity as a ‘body or trust...
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When an estate containing assets such as property or unquoted shares is to be distributed amongst several beneficiaries, there is potential for dispute over the valuations of assets. A case which is now starting to occupy court time illustrates this point....
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A new scheme for road traffic accident (RTA) claims, designed to speed up the process of settling claims, has come into effect. It covers low-value RTA claims (those between £1,000 and £10,000) and is a dramatic change to the legal...
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An owner of an estate was recently successful in preventing the creation of a public right of way, thanks to a previous owner who had disputed a planning enquiry nearly 30 years previously. The dispute involved a pathway which a local planning...
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Divorce is rarely a simple process: the financial negotiations can be time-consuming and difficult, particularly if business interests form a substantial part of a couple's wealth. There are certain problems which are particularly relevant to...
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One of the more contentious issues in the administration of estates arises when the deceased had remarried, leaving ‘old’ and ‘new’ families, which often take different views about how the estate should be divided. The High Court...
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Smokers may not realise that, in addition to the health risks associated with smoking, their habit could lead to them receiving a lower award for damages if they make a personal injury claim relating to diseases affecting the lungs (e.g. as a...
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Five men have been imprisoned for participating in a sophisticated investment scam which preyed on expatriate investors. The Serious Fraud Office is also seeking to confiscate the fraudsters' assets, in order...
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A recent case in the Court of Appeal illustrates how disputes can arise between neighbours as a result of ambiguous drafting of legal documents. In this case, the dispute concerned the owners of neighbouring properties that had originally been one parcel...
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A recent case illustrates that cohabiting with someone else after a divorce may affect any maintenance payments received. In the case, a man who had been ordered to pay his wife £125,000 a year in maintenance succeeded in persuading the...
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A case which was recently heard in the United States could have ramifications for manufacturers and suppliers of MP3 players and similar equipment. The case was brought against Apple, maker of the iPod, by users who had suffered deafness. The claimants...
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Although a trustee is personally responsible for the actions they take, the law is not so harsh as to prevent a trustee who makes an innocent mistake from rectifying it. In a recent case , a ‘receiver’ for a mentally impaired man (her...
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Those who invest in the shares of private companies have generally been able to reassure themselves that, should the worst happen and the shares become worthless, they can at least make a 'negligible value' claim. This leads to the shares being treated...
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If landowners allow other people to use their land over a long period, they may lose the right to prevent such use in the future. An 'easement' (the right of use over someone else’s property) is created when use of...
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Radical changes to the civil litigation system are imminent, following the publication of Lord Justice Jackson's final report outlining proposed changes to the current system, which is considered to impose excessive costs on losing parties. Among the...
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Although we have become used to the Government announcing initiatives which never see the light of day (or announcing them as new initiatives months or years later), the news that Home Information Packs (HIPs) have been scrapped by the new Government will...
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Possessions and money are not the only issues which can be considered when making a will. Some people choose to donate their body to medical science after death in the hope that it will be of some practical use. Donated remains are used by medical students...
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The Supreme Court has clarified the role of the courts in child protection cases, as a result of a recent case concerning a baby boy who had been the victim of abuse. The judge in the lower court had concluded that there was a 60...
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John Terry, the Chelsea FC football captain, was recently the focus of press attention following an affair with the ex-partner of his England team mate, Wayne Bridge. Mr Terry sought an injunction preventing the details of the affair being made public....
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A recent attempt by the RSPCA to contest a will failed, after the charity pursued in court what was described as an ‘extremely weak’ case. The charity, which inherited two thirds of a millionaire’s estate, demanded an even bigger...
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The increased focus on wealthy individuals by HM Revenue and Customs (HMRC) has resulted in a dramatic rise in the tax yield from their investigations (reported to be £373 million in 2008/9 compared with £81 million the...
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The Court of Appeal has ruled that a Christian registrar who was dismissed for refusing to perform civil partnership ceremonies was not discriminated against. Lillian Ladele worked for the London Borough of Islington, which had...
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When someone must cross a piece of someone else’s land to access their own, the land crossed is known as a ‘ransom strip’, because the price which must be paid for the right to cross the land is often heavy. In a recent case, two...
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Because of numerous problems with trust law (which is based both on common law and the Perpetuities and Accumulations Act 1964 ), the Government has, after a long consultation process, introduced new legislation in the form of the Perpetuities and...
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An amendment to the Crime and Security Bill, if approved by Parliament, will give local authorities the power to apply a blanket ban on premises opening for the sale of alcohol between 3am and 6am, by specifying streets or areas, rather than...
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A ‘super-rich’ husband will be regretting that he shared a computer system with his wife’s brothers after she was able to access the system and extract data from it. The husband challenged her right to the data but the court agreed that she...
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Now that recriminations are starting over whether the week-long shutdown of European skies because of the volcanic ash cloud was actually necessary, previously stranded passengers are arriving home and finding that their insurers are unwilling to pay...
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The Court of Appeal has overturned the ruling that a boat owner who had moored his boat to the river bed of the Thames had acquired legal title to the land. The Court accepted that it was possible to acquire the title by adverse...
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When people are burdened with debt, they will sometimes resort to underhand tactics to relieve themselves of the consequences. One of the most common strategies is for the debtor to dispose of an asset, which would otherwise be used to pay his or her debts,...
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A recent case , involving a bitter dispute amongst a Norfolk farming family, has shown that a will may not be upheld by the courts if there are serious doubts about the testamentary capacity of the person who made it. In the case...
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When considering who was likely to have caused injury to a child, for the purpose of determining who should have care of the child, the civil or ‘balance of probabilities’ approach is the one that must be taken in all instances. The severity of...
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A recent planning case in the Court of Appeal produced what the judge described as a ‘surprising outcome’. Alan Beesley had been granted planning permission by Welwyn Hatfield Council to build a barn on green belt land, for agricultural use...
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Owners of properties and other assets abroad will be relieved to hear that the UK has opted out of the European Union (EU) proposals to simplify the administration of estates with a ‘cross-border’ dimension. The EU estimates that there are some...
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It might reasonably be assumed that if you are a council tenant with neighbours who are likely to use violence against you and you inform your landlord of this fact, the council has some degree of responsibility for making sure you are protected. However,...
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Millions of Britons could see their credit ratings compromised without knowing it, simply because of the actions of an ex-spouse, says online credit report service Credit Expert. According to the recent report, more than half of those surveyed did not know...
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Challenges to wills based on the argument that the testator (the person who makes a will) lacked mental capacity are becoming more and more frequent and, with an ageing population, this trend looks set to continue. Most such challenges are made by...
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It is normal for properties to contain covenants of different sorts and one which is common in residential estates is a covenant not to do anything which causes a nuisance to nearby property owners. The Court of Appeal recently had to consider whether such...
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A recent case has confirmed that where an injury is sustained which may lead to a later health problem, provisional damages can be awarded even when the likelihood of the future problem is only a possibility, not a probable event. In other words, there...
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Here are some things to think about following yesterday's Budget ISAs The ISA limit is being raised from £7,200 to £10,200 for 2010/11 and will increase each year after that in line with inflation. Is now the time to look at moving...
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It can sometimes be difficult not to pre-judge events, but it is important not to do so in court. In a recent case, the court overturned a judge’s dismissal of an application for contact from a father. The father had appealed against the judge’s...
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A will must normally be made in writing to have legal effect, but there are exceptions to this rule. One is that a sailor can make a valid will orally when at sea. Recently, this rule was held by the court to apply in the case of a sailor who made an oral...
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Yet again the end of the tax year is nigh. With tax increases scheduled to take effect on 6 April and the chance that the budget will further restrict tax advantages, there has probably never been a time when considering your tax strategy was so important. ...
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A homeless person’s locked bedroom in a hostel is subject to the same rights against trespassers as anyone else’s property. That was the conclusion of the Divisional Court in a recent case when a complaint against the police was made following...
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Until the recent publicity afforded by television shows on the subject, many people might not have realised that ‘heir tracing’ companies exist, let alone that they research ‘promising’ estates by looking at public records and then...
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It is a cardinal rule in court proceedings in the UK that both parties to a disagreement must have a fair chance to state their side of the argument. This is particularly important in family cases, which are often complex and invariably emotionally charged. ...
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Getting your tax right can sometimes be complex and it is often the case that when HM Revenue and Customs (HMRC) investigate a taxpayer, they find that there are irregularities. When these result in an underpayment of tax, HMRC will normally levy interest...
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Under the Children Act 1989 , a court may only make a care order or a supervision order if it is satisfied that the child concerned is suffering, or is likely to suffer, significant harm. In a recent case, the Court of Appeal overturned the decision of a...
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Retaining records after a person has died is essential in order to be able to demonstrate the amount of Inheritance Tax (IHT) ‘nil rate band’ that is available on the death of a surviving spouse or civil partner. It might easily be thought that...
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The parents of an independent school pupil have lost their appeal against a judge’s decision to dismiss their claim that their son’s expulsion from the school amounted to a breach of contract and warranted injunctive relief and the payment of...
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Family break-up is always complicated and when there is a property involved, things can get very complex indeed. In principle, when a couple are cohabiting (not married or in a civil partnership) the property belongs as of right to whoever is shown on the...
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Owners of properties used for furnished holiday lettings (FHLs) are reminded that the tax regime relating to these is set to change significantly (for the worse) next April. Under the current tax regime, such businesses have advantages for both Income Tax...
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The Supreme Court has recently ruled to give the grandmother of a child custody over him despite the opposition of the boy’s father, who applied to have custody himself. In the view of the Court, acting in the child’s best interests means that...
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It is widely thought that once a conviction is ‘spent’, it is erased from ‘the system’ and simply ceases to exist. Regrettably for those who may have a youthful indiscretion or two on their record, this is not so, as is illustrated by...
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The trial of an unqualified will writer took place in Bristol recently when a 45-year-old man was charged with the theft of £800,000 from a succession of elderly clients. The man had duped childless elderly people into inserting a clause into their...
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When dividing family assets on separation or divorce, judges sometimes make some surprising decisions. Where these are erroneous or unfair, they can be overturned. In a recent case, a judge ruled that in order to achieve a ‘clean break’ between...
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The ‘Doorstep Selling’ regulations ( The Cancellation of Contracts made in a Consumer’s Home or Place of Work etc. Regulations 2008 ) came into effect on 1 October 2008 and bring new rights to consumers who make contracts with traders in...
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Lending for residential property purchases has increased significantly in recent months – the July figure of £16 billion showing a 26 per cent rise over June. August and September have both shown gross mortgage lending of about £12.5...
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The Office of the Public Guardian has responded to criticisms of its overly complex forms for creating a Lasting Power of Attorney (LPA) by issuing new and simplified forms. An LPA allows a person to give a friend, relative or trusted advisor the power to...
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HM Revenue and Customs (HMRC) recently won a significant victory in a tax case when the court ruled that tax advice given by an accounting firm to its client is not privileged. In other words, HMRC can force accountants to divulge advice given to their...
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A woman who owed a credit card company more than £8,000 has been excused from repaying her debt after a court ruled that the ‘secret’ commission paid to the credit card company by the company providing the payment protection insurance...
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After a bruising legal battle, which has cost more than £1.3 million in fees, a Yorkshire doctor has won the right to inherit her late parents’ farm, which is valued at £2.3 million. In 1993, Dr Christine Gill’s parents made wills...
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Even though property prices have fallen considerably in recent years, getting ‘on the property ladder’ has never been harder as lending criteria have been tightened considerably since the ‘boom’ days of 125 per cent mortgages. Young...
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A recent report indicates that fraudulent loan applications have increased by more than 4 per cent as a result of the credit crunch. Now, an average of nearly 1 in 500 applications for car finance, credit cards, insurance, loans and mortgages is fraudulent....
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Since the Forced Marriage (Civil Protection) Act 2007 came into force on 25 November 2008, a Forced Marriage Protection Order (FMPO) has been issued in 86 cases. This compares with a predicted total for the first year of 50. FMPOs were introduced to help...
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In a recent case, a man who was banned from entering the village in which he had previously lived, after successive acts of anti-social behaviour, has lost his appeal against the imposition of an anti-social behaviour injunction (ASBI). Michael Redpath had...
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With bitter weather, grey skies and credit card bills tumbling in, it is no real wonder that the New Year sees an upsurge in enquiries about obtaining a divorce. Unfortunately for those seeking divorces, agreeing the financial settlement can...
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After fighting their case all the way to the House of Lords and losing, Powys couple Andrew and Gail Wallbank have been forced to sell their farm in order to pay for repairs to the chancel of their local church and their legal costs in fighting their case. ...
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With the winter holiday season sales in full swing, now is a good time for consumers to remember that UK consumer protection legislation is robust, giving them substantial rights and imposing significant obligations on traders. Indeed, in some cases the...
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The division of the estate of a man who had a ‘senior moment’ when providing information for his will had to be sorted out in court recently. When Leslie Fawdon drafted his will, he left half of his estate to his nephew, described as ‘Mark...
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It may be assumed that when a couple purchase a property in equal shares, that is how ownership remains, but it isn’t necessarily so. In a recent case, the High Court had to rule on the ownership of a house, which had been bought for £30,000 by...
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No one likes to pay tax unnecessarily and Inheritance Tax (IHT) can be especially problematic, as it must often be paid ‘up front’ when administering an estate. It is quite common for people to decide to mitigate the effects of the tax by...
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An appearance in the criminal court may await a property owner who tried to be too clever with his local planning department. The property owner submitted a planning application to build a barn to store hay. This was granted on the condition that use was...
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A man who allowed his bank account to be used to lodge funds that amounted to criminal property was guilty of the crime of converting criminal property. So held the Court of Appeal, dismissing Mohammed Fazal’s appeal against convictions at Reading...
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The changes to Individual Savings Account (ISA) allowances announced in this year’s Budget, increasing the maximum annual investment from £7,200 to £10,200, came into effect on 6 October for those aged 50 or over, as well as anyone who will...
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The children of celebrities have the same right to anonymity in court proceedings as any other children, following a ruling of the High Court. The press have only been allowed into the family courts since April 2009 and can be excluded by the court when...
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You may think that after an estate has been probated and the assets have passed to the surviving spouse or civil partner, that is the end of the matter and the paperwork (including the will) can be consigned to the shredder after a suitable period of time. ...
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Ownership of land is often fettered with obligations and, in some circumstances, the obligation can be to permit someone else to extract something from the land. In legal terminology, this is called a profit-à-prendre and one of the most common of...
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Elderly people can become suggestible and it is, regrettably, not uncommon for avaricious people to attempt to influence them for personal gain. In a recent case in point, an elderly and wheelchair-bound lady altered her will a few months before she died so...
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The recession hasn’t brought much favourable comment, but falling asset values do present opportunities for savings on Inheritance Tax (IHT). Here are some ways that you can save IHT when asset prices are depressed. Lifetime Gifts In general, the...
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The Criminal Justice Act 2003 provides that in certain circumstances a criminal trial can be held without a jury. One of the main reasons for doing so is when there is a clear risk of jury tampering. In December 2008, a trial collapsed for the fourth...
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It is not uncommon on divorce for one ex-spouse to remain in the family home and the other to retain an interest in it after moving out. The importance of having documentation in place relating to the arrangements agreed upon in this situation is obvious, as...
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One of the often forgotten issues in retirement planning is the possibility of having to fund long-term care at some future time. Such care is means-tested and most care home residents of means will pay in full for their care. With an ageing population and...
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The widow of a man who died as a result of being exposed to asbestos while working at an oil refinery many years earlier has been awarded more than £300,000 in compensation in the High Court. Frances Streets’ husband began his career working for...
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A woman who expressed her anger at the response of an anti-social behaviour coordinator working for Slough Council found herself on the Council’s ‘violent persons register’. Jane Clift had seen a toddler, who was with a group of adults...
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The Court of Appeal has overturned what was to many a surprising decision of the High Court and confirmed that when a company pension scheme member takes benefits early (at 60 rather than 65), the benefits may be subject to an actuarially-calculated...
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The Court of Appeal has taken the unusual step of considering an appeal in a matrimonial case which was settled by agreement before the appeal was heard. In the High Court, the ex-wife of a wealthy man had failed to obtain an ‘uplift’ to her...
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Where an agreement is entered into as a result of a misrepresentation, the court can order the agreement to be set aside. This recently benefited a wife who entered into an agreement which meant that her sole beneficial interest in the family home was...
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A man who fell from a London bus and suffered severe head injuries has been awarded a seven-figure compensation settlement. Vincenzo Bollito, a 36-year-old designer, was between the doors of the bus when the driver closed them and accelerated down the road....
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An incident in which a pupil was injured during a break at school, when he was hit by a rock thrown by another pupil, resulted in the county council responsible being found negligent. The case turned on a simple point – was it sufficient (as was the...
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Cases involving the custody of children are often very contentious and need to be approached with sensitivity and care. Recently, the Court of Appeal was called upon to rule in just such a case, the critical issue being whether the judge in the family court...
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Yet again, we hear a report of the Financial Services Authority and the police investigating a firm that was promising investors returns of between 6 and 13 per cent per month. It is said that £80 million may be involved. Assets including Ferraris,...
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In an unusual case, the House of Lords has confirmed that a person cannot benefit from their own wrongdoing. The case concerned a man who had been a passenger involved in the Southall train disaster, in which 31 people were killed and more then 500 injured....
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A property and affairs Lasting Power of Attorney (LPA) is a power of attorney which allows you to authorise one or more named persons to make decisions on your behalf in order to manage your property and financial affairs if you are no longer able or willing...
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The recent case in which the Court of Appeal ruled that a German heiress was able to rely on a pre-nuptial agreement made with her husband was widely reported as meaning that the traditional view of the courts, that ‘pre-nups’ are little more...
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Following changes in the tax legislation governing the income tax payable by non-domiciliaries, and some relevant tax cases, HM Revenue and Customs (HMRC) have issued a new guidance booklet (HMRC 6) . This replaces the old guidance, which was contained in...
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A recent, bitterly contested 'big money' divorce case shows how reluctant the courts are to upset financial settlements on the basis of contingencies and reinforces the point that bad behaviour is not a basis for changing the division of the assets. It...
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The UK has some of the strictest laws in the world to protect beneficiaries from rapacious executors and trustees. Recently, a woman who was the co-executor of a man’s will and trustee for his minor child was jailed for three years after making...
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When an easement exists over land, as a general rule it cannot compel the landowner to do anything, it can only prevent them from stopping something being done. This proved the undoing of a developer, who bought a piece of land, intending to...
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In a recent case in the Court of Appeal, the Court ruled that information on a web page under the heading ‘about us’, that contained advice to users to obtain further information, was sufficient to absolve a trade organisation from its...
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One of the principal tenets of law in the UK is that a successful action in damages will restore the claimant to the position they would have been in had the 'tort' not taken place: there is no concept of punishment for the person causing the damage. ...
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In a recent case involving an attempt to rescind a contract to purchase a leasehold property, the High Court ruled that where a special condition of sale is written into a contract and this is inconsistent with the usual standard conditions of sale, the...
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When a company becomes insolvent (as many have in the last year or so) one effect is that its shares will normally have nil or negligible value and the holder of the shares will therefore normally show a ‘book loss’ on them. Such losses can...
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The importance of having an up-to-date will is highlighted by the events following the death of a wealthy Scotsman. His personal circumstances had changed but his will had not. The man separated from his wife in 2005 and each signed an agreement that they...
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A landlord who decided to go for a stroll when the hearing of his case was delayed was left to count the cost of the judge’s displeasure recently. During the hot weather last July, the landlord, who was contesting his tenant’s right to have her...
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Following the recent decision of the House of Lords, granting Debbie Purdy, who suffers from multiple sclerosis, the right to clarification from the Director of Public Prosecutions (DPP) on the circumstances in which a relative of someone who wishes to end...
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If you have acquired shares in a company through an employee option, a recent change may affect you. HM Revenue and Customs (HMRC) have received legal advice which has made it necessary for them to issue revised guidance on the Capital Gains Tax (CGT)...
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The rules relating to the right of residence in the UK have been changing rapidly over the last few years, which has led to a considerable degree of uncertainty as to which rules apply in some circumstances. A recent case in the House of Lords, in which the...
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One of the more common reasons for litigation over an estate is when a new will is written or an existing will is changed late in life and the persons disadvantaged by the change allege that the testator (the person who made the will) was not mentally...
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In one of its final decisions before it is replaced by the new Supreme Court, the House of Lords has allowed a confiscation order against a criminal in a judgment that will come as a blow to others in the same line of business. The man was convicted of...
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Unlike some countries, the UK allows a will to be varied if the beneficiaries under it all agree. A variation of a will is often an effective way to save Inheritance Tax or to provide a fairer division of assets. However, a recent case shows that with...
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When an estate includes assets whose values can fluctuate, such as shares or property, a situation can arise where the value of an estate for Inheritance Tax (IHT) purposes is greater than the market value later on. This is currently one of...
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A recent decision by the Court of Appeal highlights the importance of making sure that investments on which Enterprise Investment Scheme (EIS) tax relief is being claimed adhere to rules set out by HM Revenue and Customs (HMRC). In the...
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In a recent case, a woman sought damages of £750,000 for back injuries after she was involved in a car crash. She provided evidence for the court in the form of several documents accompanied by signed statements of truth. However, the defendant’s...
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A case dealing with the parking rights relating to three adjoined houses (all part of a development of older agricultural buildings) has been decided by the Court of Appeal. It has implications for developers of similar properties, such as barn conversions. ...
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A trust comes into effect when a ‘settlor’ places money, land or other assets in the hands of trustees. The trustees are the legal owners of the property but are obliged to hold and manage the property for the benefit of a person or a group of...
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In an unprecedented decision of the House of Lords, a terminally ill woman has won the right to clarification from the Director of Public Prosecutions (DPP) on the circumstances in which a relative of someone who wishes to end their life will be prosecuted...
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A recent case shows the risks of entering into business transactions with friends without having a formal agreement in place. A man who was building a house for himself and his fiancée decided to install some complex electrical...
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Following all the comment over the last several months about the changes to tax law governing residence and domicile, HM Revenue and Customs have now issued final guidance on the subject in the form of a new guide (HMRC 6), entitled Residence, Domicile and...
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When a person dies, family members often believe that they are entitlted to inherit a share of the estate. However, in most cases there is nothing to stop people from leaving their assets to whomever they wish. In a recent court case in...
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Financial agreements on divorce can take a wide variety of forms and in a time of economic downturn how you choose to divide your assets demands particular thought. Financial agreements based on current circumstances may be inappropriate if circumstances...
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After a property has been used in contravention of planning law for ten years, the owner can apply for a certificate of lawful use to legitimise the new use. (If the breach of planning law relates to an unauthorised structure or an...
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It has not been widely reported that, following changes announced in the latest Budget, landlords with income from furnished holiday accommodation elsewhere in the European Union are now allowed to make the same types of claims as were previously only...
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The appeal against a decision in a recent case, in which a claim for provision under the Inheritance (Provision for Family and Dependants) Act 1975 was brought against an estate by the actress daughter of a woman who had had a longstanding relationship...
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The doctrine of ‘utmost good faith’ (whereby full and truthful disclosure is required) is applicable in certain types of contract, most particularly contracts for insurance and partnership agreements. The practical effect is that in the event...
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Firms dealing with gypsum waste, such as plasterboard and plaster, should be aware of changes to the law regarding its disposal. The disposal of gypsum waste and other waste with a high sulphate content to landfill together with biodegradable waste has been...
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If you are a landlord, it is vital that you are aware of the requirement, introduced in April 2007, that all deposits (for rent up to £25,000 per annum) taken by landlords and letting agents for Assured Shorthold Tenancies in England and Wales must be...
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If someone dies without making a valid will, they are said to have died intestate. Should this situation arise, the estate and possessions of the deceased person will be divided according to rules set out in the Administration of Estates Act 1925 . It is...
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The recent and much-publicised Myerson divorce case, in which a city tycoon failed in his attempt to reduce the divorce settlement agreed with his wife, after his shareholdings had plummeted in value, may make divorcing couples with joint assets that may be...
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In a case that will be of interest to employers considering making redundancies, the Court of Appeal has dismissed, by a two to one majority, Rolls Royce’s appeal against a decision of the High Court ( Rolls Royce plc v Unite the Union ). Rolls...
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When considering any question relating to the upbringing of a child, the courts take into account all the child’s circumstances and always attempt to ascertain what would be in their best interests. In a recent case involving a 14-year-old girl, the...
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An elderly couple who were sold an unnecessary plan to save Inheritance Tax have been compensated after a complaint was made against a high street bank. The 90-year-old husband suffers from dementia. In spite of this, and the fact that he and his...
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We all know that it is dangerous to drive whilst talking or texting on a mobile phone and are probably aware that doing so is now a criminal offence. However, for many people this has not acted as a deterrent, as was illustrated by a recent case involving a...
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An Inheritance Tax (IHT) arrangement involving a ‘bargain’ between the participants has recently been quashed. A man was due to inherit the sum of £665,000 from a legacy in his step-father’s will. His step-father died in 2004,...
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Following a change in the law, a tenant can no longer have the status of a ‘tolerated trespasser’. Under the old regime, a tenant who had defaulted on their rent could, by paying the rent after a possession order had been made, become a...
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For most people who have obsessive interests, these run to no more than compulsive DIY, recording the numbers of railway engines, collecting stamps or similar harmless pastimes. Unfortunately, the compulsion of some people is not so benign, even if their...
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Those wishing to import collector’s items from abroad will be heartened by a recent decision of the High Court. When items are imported, there is usually a requirement to pay VAT on them and, where applicable, duty. One exemption from the charge to...
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The Court of Appeal has seemingly turned the law on pre-nuptial agreements on its head in a landmark ruling this week. The Court ruled that the husband of a German heiress should receive only about £1 million from her estimated £100 million...
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A recent case has sounded a warning bell for those who knowingly take unnecessarily risky activities: the court will take a firm line in assessing damages for injury in cases in which the injured party has acted irresponsibly. The case involved a skier...
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Traditionally, trustees used to regard their responsibilities as being almost exclusively the safeguarding of the assets of the trust. The Trustee Act 2000 raised the bar somewhat and it is clear that many trustees are unaware of their new...
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With things tough at home, owners of a foreign holiday property may be very tempted to sell and repatriate the proceeds, but take advice before you act. You might think that if the property has fallen in value, there will be no tax implications… but...
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If you are considering building an extension to your property, you may think that it is simply a matter of getting planning permission and finding a builder. A recent case shows, however, how important covenants affecting property can be in determining...
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The Court of Appeal has ruled that a divorcee must wait until a confiscation order against her husband has been satisfied before she can obtain a financial settlement from him. Joseita Stodgell went to the Court to contest a £900,000 confiscation...
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A recent case highlights the sort of problems that can arise when family members make informal financial arrangements with one another. It concerned a man who had been left a half interest in his late mother’s residuary estate (the residuary estate is...
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Under the Countryside and Rights of Way Act 2000 , there is a general right of access to ‘access land’. Access land is land that is specifically accessible to the public under an enactment or land which is not ‘excepted land’. The...
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There are hundreds of thousands of business partnerships in the UK and, as any tax specialist will tell you, the taxation of partnerships presents many complications. Fortunately, HM Revenue and Customs have acted to consolidate their advice pages on...
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Following many complaints about the registration fee and the complexity of the forms that need to be completed when registering a Lasting Power of Attorney (LPA), the Government has relented and promised a simplification of the paperwork and a reduction,...
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The Court of Appeal has issued a ruling relating to residence orders that will have implications for a number of divorced couples. The case dealt with a child whose divorced parents had a shared residence order over her. The girl’s mother wished to...
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The Health and Safety Executive (HSE) has issued a warning to landlords to make sure that gas appliances are maintained in a safe condition. The call came following the successful prosecution of a landlady who had failed to ensure the safety of gas...
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The early months of the tax year are a good time for savers to think about tax planning for the current year. In particular, now is a good time to think about investments that produce regular income – if you can find them. If you expect to have a...
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The question ‘What is a tree?’ may not seem to be likely to disturb the courts, but it does have importance in the context of tree preservation orders. Tree preservation orders are dealt with through the Town and Country Planning Act 1990 ,...
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These are worrying times for everyone but, for executors, the fall in house prices and the reduction in investment values in general are particularly vexing developments. The Government has refused to give assistance to executors who have to pay...
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In England and Wales, the law relating to access is governed by the Countryside and Rights of Way Act 2000 . In England and Wales, the public have the right to access what is called ‘access land’ – which is mainly registered common land,...
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A case recently heard in the Court of Appeal could affect the financial arrangements of many divorced couples. It involves investor Brian Myerson, who divorced his wife in 2008 at the peak of the recent boom. The settlement reached with his ex-wife...
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Since 2004, it has been possible for individuals to donate some or all of any tax repayment to a chosen charity. Participating charities have signed up with HM Revenue and Customs (HMRC) and been allocated a unique code, which is then entered in the...
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A recent judgment of the House of Lords ( Savage v South Essex Partnership NHS Foundation Trust ) has clarified the obligations imposed on health authorities by Article 2 of the European Convention of Human Rights, which protects the right to life. Where...
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One of the problems with easements is that their meaning may not always be obvious. An easement is the right to use someone else’s land for a purpose. For example, an easement might allow a person access to their neighbour’s land in order to...
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In a decision which Lord Justice Wilson said made him ‘profoundly uncomfortable’, the Court of Appeal has ruled that the adoption process is final. This means that children who are adopted after they have been removed from their biological...
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Fail to wear a helmet when out cycling and your damages may be cut if you are in an accident. In a recent case in the High Court, a cyclist who failed to wear a helmet faced a cut in his damages when the defendant successfully argued that it was a matter of...
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When the court makes a shared residence order relating to the children of a divorced couple and one of the couple is homeless, does that then make that parent a ‘priority need’ case for social housing? The House of Lords recently considered this...
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Householders in difficulties with their mortgages may be tempted by the prospect of having their borrowing taken over by a company which promises that they can stay in the property, paying rent, with the option of buying it back at a later date – but...
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Marriage break-up is often caused by financial problems, but just as often a marriage break-up can be the cause of financial problems. With repossessions rising, the likelihood that a divorce is followed by homelessness is also rising. In that context,...
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Pre-nuptial agreements are persuasive, not binding, in English Law and look set to remain that way for the foreseeable future, following a decision by the Privy Council, which stated that ‘the validity and effect of ante-nuptial agreements is more...
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Another Budget bites the dust and once again the devil is in the detail. With the exception of the changes to the rates of capital allowances, most businesses will be left unmoved by the majority of the Budget’s direct tax content. Even the VAT...
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Practically everyone moans about the standard of driving seen on the roads, but few drivers will welcome a proposal, contained in a recent Department for Transport consultation paper, which would allow the police to levy ‘on the spot’ penalties...
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When social housing is to be allocated, it is not necessary for the housing provider to do more than place applicants in groups of equivalent housing need and then allocate housing on a ‘first come first served’ basis. Whilst exceptional cases...
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In spite of reforms introduced in 2003, the Child Support Agency (CSA) was heavily criticised for failing to meet its objectives. With nearly £4 billion worth of unpaid child maintenance estimated to be outstanding, clearly something had to be done. To...
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When a customer paid a cheque to a firm, on the assurance that the money was to be held in a separate client account, it expected that it would be safe – but the Court of Appeal has confirmed that where the money was not paid into the client account,...
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The UK Government may be required to change the tax law relating to charitable deductions, following a German tax case heard by the European Court. The case concerned a German taxpayer, who was denied tax relief by the German authorities for charitable...
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The Court of Appeal recently ruled that a mother’s application to revoke a placement order for her seven-year-old son could be heard after it was rejected by the County Court. The County Court judge concluded that the boy, who was already living with a...
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Landowners throughout the country will be relieved to note the outcome of a recent tax appeal heard by the High Court. The appeal dealt with a fairly common issue, which was the Inheritance Tax (IHT) position on farm land – in this case land which had...
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A bungalow owner who wished to replace a flat roof with a pitched roof found himself in court recently when his neighbour sought to rely on a fifty-year-old covenant ‘not to make any addition or enlargement or alteration’ to the bungalow without...
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From today, buyers and sellers of homes in England and Wales must deal with the following changes to the Home Information Pack (HIP) regime. 1. The temporary first day marketing exemption is removed. All properties will need a HIP form the first day they...
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The House of Lords has overturned a judgment of the Court of Appeal that was widely considered to have been unfair, ruling that a Somerset farmer should inherit the farm he worked for many years and which was promised to him. David Thorner started helping...
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For those with shareholdings in Northern Rock Bank, 2008 was probably a year they would rather forget. However, HM Revenue and Customs (HMRC) has issued a guidance note ( Revenue & Customs Brief 32/08 ) dealing with the Capital Gains Tax (CGT)...
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A city tycoon has failed in his attempt to reduce the divorce settlement agreed with his wife in 2008. Investor Brian Myerson and his wife Ingrid divorced at the peak of the recent boom. The settlement involved him giving his ex-wife a lump sum of...
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Although this is not strictly ‘legal material’ we thought clients might welcome some tips on managing their household finances during these straitened times. Cutting Fuel Costs Despite the recent falls in prices, the cost of fuel is still...
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It is common for families to dispute agreements made relating to property. In a recent case, a father, his two sons and the wife of one of the sons became embroiled in a complex dispute over the ownership of a family property in Wimbledon. The property had...
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With the Government issuing a stream of press releases praising the move, the Pensions Bill has been amended to allow people to buy up to an additional six years of pension contributions voluntarily in order to boost their state pensions. The ruling applies...
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Buyers and sellers of homes in England and Wales should be aware of changes to the Home Information Pack (HIP) regime that come into effect on 6 April. From that date: 1. The temporary first day marketing exemption is removed. All properties will need a...
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‘All to other’ wills, whereby both members of a couple agree to leave their entire estate to the other, are commonplace. It is less common for two people to agree to make corresponding wills, whereby each agrees to make a provision in their will...
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The Finance Act 2008 introduced new reliefs for UK resident owners of foreign properties bought using a company. This is a common way to own a property in some countries, as the tax and legal advantages can be substantial. The new legislation exempts from...
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Practically everyone (well, everyone over 40) moans about the standard of driving they see on the roads these days, but few drivers will welcome the proposal contained in a recent Department for Transport consultation paper which would allow the police...
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Restrictive covenants are restrictions on the rights relating to a property. They may, for example, allow rights of access over the property concerned or operate to prevent a nuisance to nearby landowners. The procedural law relating to such covenants is...
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The Court of Appeal recently ruled that a mother’s application to revoke a placement order for her seven-year-old son could be heard after it was rejected by the County Court. The County Court judge concluded that the boy, who was already living with a...
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When decisions are made in ancillary relief proceedings (the legal term for the financial arrangements made on divorce), there is not one single reasonable way to evaluate evidence, but a ‘spectrum’ of reasonable approaches. Therefore, to...
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In a recent case, a local authority claimed that it was proper for documents relating to a father’s possible sexual misconduct to be disclosed to experts who had been instructed in the course of care proceedings. The council’s argument was that...
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During an economic downturn, a mortgage can stretch a borrower to the limit. If you are having problems paying your mortgage then you should take action as a matter of priority. Do not assume that all will be well if you do nothing. Failing to make mortgage...
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The Charity Commission has recently updated its advice for trustees of small charities and advice to trustees generally to take account of The Companies Act 2006, which allows charity trustees to be paid for providing their charities...
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The interpretation of the laws that apply when a child is to be adopted by prospective adopters who live in a foreign country remains unclear, following two recent rulings. In the first case, the parents of a girl agreed that adoption was the desired...
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When a person dies leaving dependants, and no provision (or inadequate provision) has been made for them in the will of the deceased, it is sometimes possible for them to succeed in a claim for financial provision to be made for them under the Inheritance...
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House purchasers who acted on a structural engineer’s advice, which subsequently proved to be incorrect, were able to claim for their loss based on a valuation made seven years after the event, the court ruled recently. The mortgage company which...
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A forced marriage is defined by the Forced Marriage (Civil Protection) Act 2007 as marriage without the full and free consent of both parties. The Act, which came into force on 25 November 2008, creates specialist courts designed to prevent forced...
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In Inheritance Tax (IHT), allowances and reliefs are available individually to each taxpayer. Because transfers of assets between spouses or civil partners normally have no tax consequences for IHT purposes, it is easy to fall into the trap of thinking that...
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Although this is not strictly ‘legal material’ we thought clients might welcome some tips on managing their household finances during these straitened times. Cutting Fuel Costs Despite the recent falls in prices, the cost of fuel is still...
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Excluding expatriate pensioners from index-linked pension increases that are available to UK residents does not amount to discrimination, according to a recent ruling of the European Court of Human Rights. The case arose following a 2005 judgment by the...
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The court has shown its displeasure with trustees under a will who did not discharge their duties properly, by removing them and replacing them with professional trustees. The case arose because of a dispute over a will, the last of several made by the...
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Jim Fitzpatrick, the Transport Minister, has set out new guidelines on penalties for speeding in a Road Safety consultation paper . The proposed changes will mean that motorists caught driving significantly over the speed limit could face a penalty of six...
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Although we have mentioned this before, we make no apology for repeating ourselves! The levels of statutory legacy (the amount that surviving spouses or civil partners are allowed to inherit if their spouse/civil partner dies without leaving a will)...
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Children under 18 may be 'looked after' by local authorities under a number of legal arrangements. A recent decision by the Court of Appeal considered the responsibility of the local authority towards a 17-year-old boy who had nowhere to live but who, it...
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Nowadays, for children to be admitted to a given state school, it is quite often necessary for them to live within that school’s catchment area. This often poses problems because of the varying educational standards among schools. Parents are naturally...
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After considerable debate, the Criminal Injuries Compensation Scheme 2008 (CICS) has been finalised and came into effect with regard to all claims made on or after 3 November 2008. The CICS exists to provide compensation for people who are injured or killed...
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This week, HMRC have published more guidance, in ‘answers to questions’ form on its website relating to issues arising out of the changes of income tax law relating to domicile which came into effect on 8 April 2008. The issues covered include...
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In a bid to provide some relief for borrowers, a new pre-action protocol (the set of procedures that must be followed before going to court) has been created which covers claims for possession based on arrears of residential mortgages . The new protocol...
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The outcome of a recent case will be regarded with relief by anyone who is having trouble with their bank – an increasing problem as the credit crunch continues. The case involved a man who had negotiated with his bank to have a secured overdraft,...
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Financial settlements on divorce normally involve making financial provision for any children but, in a recent case, the ex-wife of a wealthy man successfully argued that her love of horses was sufficiently important to her that substantial maintenance...
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Despite a recent case, there is still no certainty as to whether those who assist someone who wishes to end their own life, by helping them travel abroad to a country where assisted suicide is legal, will be prosecuted. The issue has become more prominent...
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There is no presumption that equality is to be preserved when it comes to making gifts of assets. However, claims that undue influence has been applied by the recipient of largesse are not uncommon and are the source of much acrimony in families. The facts...
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When HM Revenue and Customs (HMRC) believe that a taxpayer has understated their income, an assessment is raised to collect the tax which they calculate has been underpaid. Once the tax position is finalised, it is usual for a penalty to be imposed. A...
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Health and safety legislation requires that premises are kept safe for both employees and visitors alike. When someone is injured in an accident as a result of a failure by the property managers to maintain premises in a safe condition, they can be...
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To most people, ‘dwelling’ is just a fancy term for ‘home’ or possibly ‘house’. However, the difference in the meaning of words is a common source of legal dispute, as was illustrated in a recent case that also has...
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In a significant decision ( R v S and A [2008] EWCA Crim 2177 ) the court has ruled that a defendant in criminal proceedings cannot rely on the ‘right of silence’ to refuse to give up a password which will allow access to encrypted...
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Can the owner of a house next to a motorway apply for a reduction in Council Tax if traffic on the motorway has increased so much that it may have reduced the value of the house? That was the question posed at a recent Appeal Court hearing. The case...
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With the economy in poor shape and personal debt still at high levels, the outlook is less than rosy for people who are facing insolvency. Even after the changes made by the Enterprise Act 2002, bankruptcy is still a difficult experience. This is especially...
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A recent court ruling has confirmed the right of a garden owner to manage his garden without undue interference from the Forestry Commission. The case hinged on the definition of a garden and whether the owner of the property was entitled to treat his garden...
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Business Property Relief (BPR) is a very advantageous relief for Inheritance Tax (IHT) purposes because where BPR applies, the assets concerned are transferred as if they are of zero value, thus attracting 100 per cent relief from IHT. Needless to say,...
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To die intestate means to die without leaving a will and an intestate estate is distributed according to the intestacy rules. These are more complex than many people realise, but they do operate overall to leave the estate to surviving family members. ...
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The Criminal Injuries Compensation Scheme 2008 (CICS) has been finalised and will come into effect with regard to all claims made on or after 3 November 2008. The CICS exists to provide compensation for people who are injured or killed as a result of a...
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Covenants containing restrictions on the use or development of land can cause problems between neighbours. Recently, a couple obtained planning permission to build a bungalow on a corner of their land. Their property was subject to a covenant on...
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The Government has announced further changes to the Home Information Pack (HIP) regime by introducing the necessity for a ‘ Property Information Questionnaire’ (PIQ) for all properties marketed for sale after 5 April 2009. The PIQ will...
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Lenders are taking an increasingly tough approach when mortgages fall into arrears, but their repossession claims can sometimes be resisted when justified by circumstances. Recently, a woman who had contributed to the mortgage on a house owned by her...
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With the deadline for submission of 2007/8 tax returns now eight weeks away, clients are reminded that a new tax penalty regime was introduced on 1 April 2008. One interesting aspect of the new regime (though one which we anticipate will not often be seen)...
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According to a recent report, big-name mortgage lenders have been accused of employing underhand moves to boost their profit margins and raise their loan fees by as much as three times the level they were a year ago. The survey found that some banks had...
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A recent boundary dispute has illustrated the desirability of ensuring that when a property is sold, the description of it in the conveyance is as clear as possible. The dispute was over a farmhouse and adjacent fields, which were at one time under common...
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These days the Human Rights Act 1998 (HRA) underpins the arguments in many cases in which people allege that being treated a certain way means that their human rights have been violated. It was, therefore, only a matter of time before the smoking ban, which...
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On 1 October 2007, Lasting Powers of Attorney (LPAs) replaced Enduring Powers of Attorney (EPAs). Since that date, it has no longer been possible to create a new EPA, although those already in existence remain valid. According to the Office of the Public...
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Divorce can be a messy business at the best of times but following a recent ruling looks set to become yet even more complex. A couple from Gloucestershire divorced after 11 years of marriage. They had no children. The ex-wife thought of her three...
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When a person is fatally injured, it may be possible to make a claim for compensation under the Fatal Accidents Act 1976 (FAA). When the accident is the fault of another person, it is also normally possible to claim damages from them. In these cases the...
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Many legal actions involving wills are based on the claim that the person making the will (the ‘testator’ or ‘testatrix’ in legal terminology) was not competent to execute it or on the allegation that that they were under...
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To most people, ‘dwelling’ is just a fancy term for ‘home’ or possibly ‘house’. However, the difference in the meaning of words is a common source of legal dispute, as was illustrated in a recent case that also has...
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If you are buying or selling property, having an 'understanding' of what covenants are meant to mean is no substitute for making sure the covenant is correctly worded - as a recent case illustrates. The case concerned a property was conveyed with...
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In divorce proceedings, it is usual to make a full disclosure of assets and future financial prospects when agreeing the financial settlement. Failing to do so can cause a legal battle, as a recent case illustrates. It involved a couple who had met at...
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The Inheritance Tax (IHT) implications of owning a second property should never be forgotten, especially when that property is abroad, when the IHT regime of the other country will also be a consideration. The harshness of the IHT regimes in many countries...
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Robert Gaines-Cooper, a Seychelles-based businessman, has lost his appeal against a decision of the Commissioners of Tax that his connection to the Uk and numerous visits here were frequent enough for him to be resident here, based on the...
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HMRC have issued new guidance on nil-rate transfers (transfers of the unused Inheritance Tax (IHT) nil-band to the surviving spouse or civil partner) - which will come as a relief to those caught up in the complexities of the process, which is by...
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Motorists who kill while avoidably distracted at the wheel will face prison under new road safety laws which came into force on 18 August 2008. Section 20 of the Road Safety Act 2006 (RSA) creates a new offence of causing death by careless or...
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Thousands of organisations, such as residents’ associations, car-sharing groups and many others, are set up as informal unincorporated associations and many people might consider it an honour to be invited to join, or accept a place on the committee of...
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From 1 October, all estate agents dealing with residential property in the UK have been required to belong to a recognised redress scheme . Estate agents in England and Wales who offer Home Information Packs (HIPs) are already required...
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The law takes different positions on the responsibility of owners for damage caused by their animals, depending on the type of animal and the circumstances under which the damage occurred. A recent case illustrating this dealt with a road traffic accident...
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On divorce, the valuation of a family business is often a highly emotional and contentious issue, so it was unsurprising when the divorce of a couple after 15 years of marriage led to an acrimonious dispute over the value of their successful restaurant...
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When the financial arrangements are being made on divorce, the court must ask itself whether these are fair and do not discriminate against one party bearing in mind all the circumstances. Recently, a woman appealed to the Court of Appeal regarding the...
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It is by no means uncommon for people to have money in accounts which they or their relatives have forgotten about and the scale of the problem is illustrated by the fact that the National Savings and Investment Bank (NSIB) says it has £435 million in...
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An executor who ‘went too far’ recently found himself liable for the costs of beneficiaries which sued him for failing to administer the estate. The circumstances were that the estate of a lady who died in 2006 came to be administered by her...
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We have previously reported that Heyday, an organisation for people in or nearing retirement, has challenged the Government over the inclusion in the Employment Equality (Age) Regulations 2006 of a mandatory retirement age of 65 or over, on the grounds...
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A recent decision by the Court of Appeal could be bad news for council tenants pursuing their right to buy. When single mother Dawn Benjamin tried to exercise her right to buy the home she grew up in, having acquired the tenancy from her mother, she lost out...
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5 October 2008 marks the end of the period in which transitional serial interests (TSIs) can be created other than on death. After this date, TSIs can no longer be created. The important issue is that succeeding life interests created during the life of a...
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In cases where there is family wealth to protect, the joy of the prospect of one of your children ‘tying the knot’ may be tempered by just a touch of trepidation, particularly if a large settlement of assets will be made on the happy couple. In...
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A recent case, which was brought by a family suffering as a result of exposure to excessive noise, has reached a decision which might be regarded as missing the point. The Watson family had the misfortune to live near a motor racing circuit, which had...
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All homes offered for sale or rent will require, from 1 October, an Energy Performance Certificate (EPC). The requirement includes homes offered for sale before Home Information Packs (HIPs) were introduced, which were previously exempt. EPCs are an...
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A judgment by the Court of Appeal illustrates that when someone dies without making it clear who should inherit their estate, this can result in a prolonged court battle and an outcome that may be very different from what the deceased person intended. It...
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The rules relating to Individual Savings Accounts (ISAs) have been revised substantially since 6 April. The changes are aimed at simplifying what had turned into a rather complex regime. The good news is that ISAs continue to remain available and continue...
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Local councils that achieve high levels of adoption are rewarded by increased funding, and this is widely thought to affect their adoption policies. The Court of Appeal recently criticised East Sussex County Council over its approach when it proceeded with...
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With tax returns due to be submitted soon (if you want HMRC to calculate your tax for you), a word of warning seems appropriate. If you have a Direct Saver account with the Alliance and Leicester, it is worth checking your interest...
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In principle, the notion of self-defence is straightforward. A person is entitled to use reasonable force to defend themselves against attack and in certain other circumstances. Self-defence is a valid defence against prosecution when the circumstances...
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According to a recent report in the Sunday Times, HM Revenue and Customs (HMRC) are to breach the centuries-old principle of anonymity of Swiss bank accounts by ‘piggy-backing’ on a deal between the German and Swiss authorities which allows the...
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Following a recent decision of the Law Lords that the Human Rights Act 1998 (HRA) does not apply to care homes which are run privately, the Government has announced it is to change the law. The case involved an elderly woman who was required to leave...
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The law relating to covenants, easements and ‘profits à prendre’ over land is a relatively complex area given that such rights are common – the Land Registry has suggested that nearly two thirds of properties have some sort of...
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On 18 August, two new driving offences came into force. These are causing death by careless driving and causing death by driving while unlicensed, uninsured or disqualified. The effect of the changes is to increase the likely penalty for persons...
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When one member of a cohabiting couple dies, it can come as an unpleasant surprise to the bereaved partner to discover that not all of their late partner’s estate will pass to them in the absence of a will. It is only when this happens that many people...
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A recent case found the court considering whether a hot-air balloon, which carried passengers on pleasure trips, was an aircraft under the law. The case involved a man who was injured in 2003 when the balloon he was travelling in landed heavily. In 2006,...
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The new Independent Safeguarding Authority (ISA) is due to commence operations in October 2009 and will be responsible for vetting the millions of people seeking to work with children or vulnerable adults. The ISA was established in January 2008 by the...
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Tax law in the UK permits a person (or a couple who are married or civil partners) to have only one home designated as their ‘Principal Private Residence’ (PPR). The importance of this is that any gain on a PPR is exempt from Capital Gains Tax...
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Under the Points Based System (PBS) for immigration most people applying to come to or remain in the UK to work or study who are not nationals of the European Economic Area (EEA) or Swiss nationals will, in addition to having to meet the criteria set by the...
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Divorce can be highly confrontational and can involve a great deal of negotiation conducted by correspondence on the part of solicitors and their clients. This necessarily takes a great deal of time and can make, what is already a stressful process, even...
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The Court of Appeal has overturned the High Court’s ruling that a boy who suffered brain damage after he was kicked in the head while playing on a bouncy castle should be awarded compensation that could have amounted to £1 million. Sam Harris,...
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Much has been made of the Capital Gains Tax (CGT) changes, regarding the taxation of business assets, due to the abolition from 6 April 2008 of ‘taper relief’. However, the CGT position regarding non-business assets has also changed significantly...
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A marriage carried out under foreign law will not be recognised as valid in England and Wales if it could not have been validly contracted under English law. This was the conclusion of the court after a Bangladeshi couple sought an order that the marriage...
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Rogue debt collectors face tough new rules in a Government bid to improve consumer protection in this contentious area. This is because of changes to the Consumer Credit Act 2006 (CCA) which have recently come into effect. Chief among the new powers...
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The danger of cohabiting without making an express agreement as to how the title to property is to be held has again been underlined by a recent case. It concerned a woman who had lived with a man for several years in a house which was registered in their...
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A recent ruling of the House of Lords will come as a big blow to criminal conspirators hoping to protect their assets from confiscation under the Proceeds of Crime Act and related legislation. The judgment means that, where co-defendants have jointly...
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The changes recently made in the Capital Gains Tax (CGT) regime are more far-reaching than has generally been understood. In this article, we look at the impact of the changes and work out who are the winners and losers. Losers Business asset owners ...
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HM Revenue and Customs (HMRC) have issued a warning to homeowners who are seeking to make extra income by renting rooms out for short periods to those seeking accommodation whilst attending events such as Glastonbury and Wimbledon. Such income is...
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The Government has announced that it is extending the temporary provisions for first day marketing whereby a property can be put on the market without a Home Information Pack (HIP), provided one has been commissioned and paid for and is expected to be in...
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With the holiday season in full swing, we thought it might be a good idea to remind our clients that UK credit card companies can be held liable under the Consumer Credit Act for breaches of contract or misrepresentations arising out of foreign credit card...
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A SIPP (Self Invested Personal Pension) is one of several types of pension provision in which a person can invest – but it is crucially different from most other forms of pension in that it is the purchaser of the pension who controls the investments...
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Cases involving damage to a property caused by trees located on a neighbour’s land, especially those dealing with subsidence or heave due to roots, are fairly common. One complication that arises is where the tree in question is subject to a...
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The earning capacity of a couple is a factor taken into account when decisions are being made about the financial arrangements following a divorce. A problem that can arise in such cases is what to do when the earning capacity of one of the ex-spouses...
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In these days of Home Information Packs, you might think that the details you get about a property for sale will be accurate in every particular. It may not be so, however, and if so, is the estate agent liable? A recent case clarifies the issue... An...
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When promises are made but not kept, the law often provides no redress for the disappointed person, as a recent case involving a couple who looked after a friend demonstrates. The couple looked after their friend when he became unable to care for himself,...
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A group of British holidaymakers has won more than £2.5 million in compensation for illness they suffered while staying at a hotel in Spain. Many holidaymakers contracted the ‘norovirus’ infection while staying at the Beach Club Hotel in...
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A few years ago, enquiries and arguments over technical tax points raised by HM Revenue and Customs (HMRC) tended to be fairly relaxed affairs, with goodwill and a spirit of compromise being not uncommon. Regrettably, those days are little more than a fond...
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The dangers of doing important things the casual way were spelled out clearly in a recent case in which a 37-year-old London man was recently left to count the cost of being an ‘informal’ sperm donor, after the Child Support Agency (CSA)...
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A recent case, involving the family of a man who died and left his entire fortune to the Conservative Party, illustrates one of the main exceptions which can apply, in cases involving wills, to the normal rule that ‘the loser pays the costs’ of a...
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The Government has announced that a scheme which will make unsold new homes available for housing association tenants is to be accelerated. The plan is aimed at making it easier for first-time buyers to get onto the housing ladder. Despite falling house...
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A claim that a will is invalid because of ‘undue influence’ having been brought to bear on the testator demands a high standard of proof in order to succeed. A recent case concerned a man who in 2001 had set up two settlements...
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A father who showed significant improvement in his ability to look after his son has been granted custody of the child by the Court of Appeal. The child had been placed in the care of the local authority following the father’s separation...
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Being injured in a road traffic accident whilst on holiday is an occurrence, until recently, made worse in many cases by the difficulties which can arise in seeking legal redress against the insurer of the responsible person. Recently, the...
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Recent cases have shown the courts willing to back homeowners in their disputes with builders and insurers. In one case, the court had to deal with the common situation in which the cause of a fire was uncertain. The fire occurred after work had...
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A will is only valid if the person making it has ‘testamentary capacity’, which is the basis of the phrase ‘being of sound mind’. In simple terms, having testamentary capacity means that a person: can understand...
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It might well be a surprise to many, but when your child comes home from school with a bag brimming with photocopies, it might also be a bag full of copyright violations. Similarly, copying a CD, which you have already bought, onto your MP3...
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There have been several cases before the courts in recent years which arose because a house or property was purchased in the name of one of an unmarried couple and then when the couple split up, the ‘non-owner’ claimed that they were...
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The Government’s watering down of its proposals for the taxation of non-UK domiciled people has been well documented. Even after being made less aggressive, the new proposals do pose significant tax planning considerations for those affected by...
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The level of damages for bereavement in England and Wales (under the Damages for Bereavement (Variation of Sum) (England and Wales) Order 2007 (SI 2007/3489 )) has been increased from £10,000 to £11,800 and the new level applies...
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When you ask for a redemption statement from your mortgage lender, it can come as an unpleasant surprise to see an additional charge termed ‘mortgage exit administration fee’ (MEAF), which, while it will be shown in the mortgage offer...
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A recent case raised the question of whether an association could consist of a single person. Whilst the question might not seem to be of tremendous interest per se, it was in the case in point because the association had assets of more than...
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When a person is unable to pursue a claim against someone who has been made bankrupt on account of the bankruptcy having been discharged, it may still be possible to pursue the claim against the bankrupt’s insurers, following a recent...
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HM Revenue and Customs (HMRC) have launched hundreds of investigations into the tax affairs of taxpayers they believe have under-declared or failed to declare taxable income from their buy to let activities. Two thousand investors are...
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Pre-nuptial agreements have been given a boost following a recent case involving a ‘serial divorcee’. A pre-nuptial agreement is an agreement made by a couple before they marry specifying how their assets are to be divided...
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The Government has announced that it does not, for the time being at any rate, intend to proceed with reforms to the law that would have given cohabiting partners similar rights to married couples or civil partners on the breakdown of their...
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Home Information Packs (HIPs) are now required for most residential properties put on the market, but the list of exceptions to the rule – properties that can be marketed without a HIP – is significant. The most...
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A man whose home was destroyed by fire claimed under his insurance policy. The policy gave the insurer the right to reinstate the property rather than to pay a cash sum to the insured. The insurer opted to undertake reinstatement and required...
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When financial arrangements are being made on divorce, the issue of the payment of maintenance is often in point. One of the concerns from the point of view of the payer is that if the ex-spouse remarries, their circumstances may well change...
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HM Revenue and Customs (HMRC) have issued new draft regulations which are intended to reduce the number of reports which need to be made for Inheritance Tax (IHT) purposes. This move follows the passing of the Finance Act 2006, which restricted...
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A judge who in her verdict in a child care case failed to give adequate reasons for departing from the clear evidence of experts recently found her decision overturned by the Court of Appeal. The case dealt with the residency arrangements for...
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If trustees act in a way that gives rise to an unintended liability to tax, the situation can be put right by going to court to have the trust deed rectified. Traditionally, all the trustee had to do was to persuade the court that the unexpected tax...
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The high cost of long-term care in the UK is a well known problem to anyone responsible for funding it. Depending on the circumstances, the cost of such care can be the responsibility of a number of different entities and sometimes costs may be shared....
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The number of individual voluntary arrangements (IVAs) is set to soar to over 50,000 this year, according to industry sources. This follows two years in which the number of IVAs has been slightly more than 40,000 per year. One of the main reasons...
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If you are subject to a long delay or the cancellation of your flight when on holiday, the airline is required to give you a leaflet outlining your right to compensation. If the delay or cancellation means that you must rearrange your holiday or...
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When an application is made to register land by adverse possession (the legal term for ‘squatters’ rights’), the onus is on the person claiming possession of the land to prove their right to claim the title to it. A recent case...
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The much-publicised divorce of Sir Paul McCartney and Heather Mills has led to a settlement in favour of Ms Mills of £24.3 million. Press speculation was rife that she might be awarded anything up to £60 million from Sir Paul’s fortune,...
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A woman who was widowed mere hours after getting married has been ordered by the Court of Appeal to honour a promise her husband had made to his ex-wife. Kathleen Soulsby married her husband Owen in 2000 at the London hospital where he was...
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Summary of Changes Affecting Private Individuals This bulletin looks at the most important (or interesting) changes announced by the Chancellor which will affect private individuals. Many of these changes had already been announced...
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There is a popular misconception that pensions are something you get ‘at pensionable age’ and that therefore saving by way of pension policies offers little in the way of flexibility. This is certainly true of the state pension, which is...
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The recent Inheritance Tax (IHT) change which allows the transfer of ‘unused’ nil rate bands from spouse to spouse or from civil partner to civil partner has been generally welcomed, but it has caused some consternation as determining the...
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The Adoption and Children Act 2002 does not require a local authority or other adoption agency to consult the father or extended family of a child put up for adoption by its mother. This was the ruling of the Court of Appeal in a case involving a mother...
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Failure to make contractual terms clear is a sure recipe for trouble and in construction contracts, where the sums of money involved can be substantial, getting the contract terms agreed up front is always sensible. In a recent case, a woman arranged with...
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The Home Information Pack team of the Department for Communities and Local Government has warned that some HIP providers are using what are called 'register views' of the property plan in their HIPs, instead of the ‘official copy’. The...
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HMRC have announced measures which are aimed at reducing the number of occasions when a report has to be made for IHT purposes. Draft regulations published recently will apply to excepted transfers and excepted settlements and are intended to greatly...
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When couples divorce, their assets can be considered to arise from two sources. There are the assets created during the marriage, which are called ‘marital assets’, and those which are brought into the marriage by the spouses individually, termed...
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The rules concerning whether or not income is taxable in the UK are affected by several factors. Recently, the Government has announced measures to curb what are seen as abuses of the system whereby non-domiciliaries who are resident in the UK avoid paying...
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The panic that overnight turned Northern Rock from a respected High Street fixture to a lame duck saw thousands of holders of ISAs in ‘the Rock’ queuing to withdraw their savings. Faced with the loss of the Income Tax and Capital Gains Tax...
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The Court of Appeal has reversed the decision of a lower court and decided that the financial settlement between a man and his ex-wife could not be used to pay the husband’s debts after he became bankrupt two years after their divorce. The claim by...
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With the economy seemingly set for a downturn, hopes are high that interest rates will be eased to reduce the risk of a full-scale recession. A recent poll of 49 economists showed that 44 of those believe that the Bank of England will cut its base rate by a...
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The long-term lover of a man who had promised to marry her but died before they could wed has received more than £1m from his £3m estate. Multimillionaire Henry Bahouse and former dental nurse Cyd Negus had a ‘flamboyant lifestyle’...
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The news that home repossessions are rising is not welcome in any quarter, but nor is it surprising. Many homeowners are facing difficulty making repayments on their mortgages and even more are facing a shock when their current fixed rate or discounted rate...
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From 1 November 2007, certification under the Academic Technology Approval Scheme (ATAS) became a mandatory requirement within the Immigration Rules for students from non-EU/EEA countries who intend to enter or remain in the United Kingdom for more than 6...
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A recent case, in which a man’s ex-wife sought an increase in the financial provision originally made for her following their 1988 divorce, has raised an interesting issue regarding the calculation of the division of the financial spoils on the...
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A recent Court of Appeal case dealt with the effect on a right of way when the leasehold land over which the right of way existed was merged into a freehold over which no right of way had been granted. The owner of the freehold was unsuccessful in his...
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A planning permission for a property extension in a conservation area which, according to the local inspector’s report, would ‘preserve’ but not ‘enhance’ the area could not be overturned. The Local Structure Plan stipulated...
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The right of secure tenants to buy their properties under appropriate circumstances is well known, but less obvious is what occurs when a tenancy which would give the tenant the right to buy is broken and then reinstated. In a recent case, a tenant, who...
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When a property boundary is wrongly registered, an application may be made to the Land Registry for the plan showing the registered title to be altered. Recently, a local council applied to have the register amended after it discovered that a family had...
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More than 40 per cent of marriages now end in divorce so it is not surprising that more and more people are seeking to safeguard their individual positions by entering into a pre-nuptial agreement prior to marriage or securing protection by drawing...
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A recent case has confirmed that in the absence of a demonstrated specific intention regarding the ownership of a property, the wording of a will cannot change its ownership. The case arose as a result of a challenge to a will following the death of the...
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One of the changes introduced by the Mental Capacity Act 2005 is that from 1 October 2007 the Enduring Power of Attorney (EPA) has been replaced with a revised type of power called a Lasting Power of Attorney (LPA). However, EPAs made prior to 1 October will...
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HM Revenue and Customs are concerned that many buy to let landlords are not paying enough tax. It is estimated that up to 80,000 have overstated their deductions for tax purposes by including the capital element of mortgage repayments (not allowable) as...
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As the tax law changed many years ago, it is often forgotten that where a property is occupied rent-free by a dependent relative it will qualify for Principal Private Residence relief (PPR) for Capital Gains Tax (CGT) purposes, provided that the property was...
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Child custody decisions (called residence orders in legal terminology) are one of the most difficult of all areas in family law. Often, there is a great deal of acrimony between the couple who have split up. This makes the decisions regarding which parent...
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When people rely on the assistance of carers to manage their day-to-day affairs, it is often easier for them to deal with things informally, but this can sometimes cause problems. In a recent case, an elderly lady had help from a long-term carer named...
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HM Revenue and Customs (HMRC) have announced that they intend to open enquiries into at least 100,000 taxpayers who have failed to comply with the amnesty, which ended on 22 June 2007, for disclosure of undeclared income arising on bank accounts held...
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The High Court has ruled that planning permission for a property extension in a conservation area which, according to the local inspector’s report, would ‘preserve’ but not ‘enhance’ the area could not be overturned. The Local...
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A recent Court of Appeal case dealt with the delicate question of whether or not the court had the right to inform children of the truth regarding their paternity. The case arose because DNA test results showed that the natural father of twins was not the...
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In April 2007 the Department of Health introduced a new Mental Capacity Advocate service. At the same time, a new code of practice was introduced which makes it clear that the ill-treatment or neglect of a person lacking mental capacity is a criminal...
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Local authorities deal with many cases of intentional homelessness each year. A recent case provides useful guidance on the approach of the courts when a claim of intentional homelessness is founded on everyday behaviour rather than a specific action of the...
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Over the last few years, the approach of the authorities towards acquisitive crime has increasingly moved from focusing on obtaining long sentences for serious criminals to ensuring that they are deprived of the wealth they have acquired through crime. The...
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The Inheritance (Protection of Family and Dependants) Act 1975 exists to allow dependants who are not provided for out of the estate of a person to whom they are related or on whom they were dependent to claim against the estate in appropriate circumstances....
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Since 1 July 2007, it has been a criminal offence to breach a non-molestation order, with a maximum penalty of up to five years’ imprisonment. Unusually, however, the victim of such breaches has the choice when taking action of opting not to take...
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It is a general rule of thumb that on divorce, the marital assets should be divided more or less equally between the ex-spouses. However, there are circumstances in which this does not hold good and several factors can affect how the assets are apportioned....
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Proposed changes to insurance law will make it more difficult for insurers to avoid liability for claims because of minor errors on application forms. Insurance law has always been governed by the principle of ‘utmost good faith’. It is quite...
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The Government has announced that from 14 December 2007, ALL properties put on the market in England and Wales will require a Home Information Pack (HIP) and Energy Performance Certificate (EPC). Previously, only three bedroom and larger properties...
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With the loss of data by HM Revenue and Customs making the headlines, it is worth pointing out two things which aren’t being talked about. Firstly, the data stolen are those of recent claimants for child benefit and their families. The data for...
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An unusual divorce case has recently been heard by the Court of Appeal. It involved a divorced couple who were arguing about what should happen to their former matrimonial home. The court had ordered that it should be sold, on the basis that once it had been...
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A barrister who failed to comply with an order to pay child maintenance was recently sentenced to six weeks in prison. The barrister had been ordered to pay £365 per month to the mother of their two children but had built up arrears of £43,000...
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The High Court recently ruled that a claimant was entitled to know the extent of the insurance carried by the defendant in order to be satisfied that the defendant would be able to settle the claim should the award be substantial. The request to know was...
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Smokers who go outside to light up in order to avoid contravening the smoking ban could still find themselves falling foul of the law if they fail to dispose of their cigarette butts properly. Kylie Henson, from Nottingham, has been fined more than...
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It is not uncommon for the police to have difficulty identifying the actual driver of a vehicle caught on camera exceeding the legal speed limit. A recent attempt by two motorists, both of whom were caught breaking the speed limit, to contest the...
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Energy Performance Certificates (EPCs) and Home Condition Reports (HCRs) can now be accessed via the Internet. These are currently held on central registers which provide an independent means for potential buyers and sellers (and those acting on their...
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It is normally considered that in civil law cases the ‘balance of probabilities’ approach applies, so that if there is a 51 per cent probability that something claimed is true, then it is accepted. For criminal cases, the ‘beyond a...
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Builder Dennis North had a considerable shock earlier this year when the court ordered him to pay his ex-wife, Jean, whom he divorced in 1978, over £200,000 in financial support. Mrs North had no source of income other than her settlement from her...
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For a case of clinical negligence to be proved, there must be a duty of care which is owed by the defendant to the person claiming damages. If such a duty of care exists, for an action to be successful, two further things must be shown. Firstly, the...
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It is usual for a family’s biggest asset to be the family home and, in many cases, the value of the house dwarfs the value of the rest of the assets. In such cases, when a marriage breaks up the financial arrangements often allow one spouse to remain...
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Chancellor of the Exchequer Alistair Darling’s 286 page pre-budget report presages a reduction in economic growth and increased taxation. Although the Chancellor predicts that the Government’s net borrowing will fall from £38bn this...
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Chancellor of the Exchequer Alistair Darling’s 286 page pre-budget report presages a reduction in economic growth and increased taxation. Although the Chancellor predicts that the Government’s net borrowing will fall from £38bn this...
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The first case of bigamy involving a person who entered into a civil partnership whilst still married has now come to court. Suzanne Mitchell, a mother of five from Shrewsbury, was found guilty of breaching the Civil Partnership Act 2004. Ms Mitchell entered...
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HM Revenue and Customs (HMRC) have announced a new strategy aimed at maximising seizures of cash and other assets which represent the proceeds of crime. The strategy places an increased emphasis on the use of intelligence and, it would seem, a commitment by...
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A recent House of Lords case has confirmed how critical it is to make sure that nothing is left to chance when purchasing a property. It confirmed the 2006 decision of the Court of Appeal that when a piece of land is landlocked (i.e. has no right of access...
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The European Court of Human Rights has today handed down its judgment that the UK's law of adverse possession (which allows an unopposed squatter to claim legal title to the land they occupy after 12 years) is not a breach of the owner's human rights. The...
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One of the changes introduced by the Mental Capacity Act 2005 is that from 1 October 2007 the Enduring Power of Attorney (EPA) has been replaced with a revised type of power called a Lasting Power of Attorney (LPA). However, EPAs made prior to 1 October...
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A woman who misrepresented the paternity of her child to her ex-partner, and thereby obtained financial support from him as he believed himself to be the father, was recently ordered to pay him compensation. The woman gave birth to the child whilst in a...
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Over three hundred years of tradition may come to an end soon following a decision by Lord Phillips, Master of the Rolls, that the wearing of wigs for judges in the civil courts should be abandoned. The decision follows Lord Phillips’ review of court...
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A man who died in Barbados leaving a will there as well as a will made in the UK created a problem for his family. The will made in Barbados was drawn up after his English will and contained the usual clause ‘revoking all former wills and testamentary...
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A prosecution for drink-driving, which was ‘ambushed’ when the defence raised a new issue in its closing speech, made headlines recently when the Court upheld the right of the prosecution to introduce evidence to meet the point after it had...
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It is a well-established principle of English law that contracts involving land must be made in writing. However, that is not to say that just because an agreement relating to land is not made in writing, it is unenforceable. One circumstance in which...
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When a person dies, there is often no right to receive any further payment under an annuity. However, many annuities are sold which have ‘guaranteed minimum payment periods’ – typically five years after the annuity first vests. In such...
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The Department for Constitutional Affairs has issued a consultation document on the civil law relating to claims for damages. The paper considers making it possible for a wider range of people to bring claims for damages where someone has been killed as a...
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In many commercial situations, businesses are used to dealing with each other by the use of ‘standard form’ contracts. One of the common instances of the use of such contracts is in the building industry, where construction projects are often...
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Clients are reminded that on 1 October 2007 Enduring Powers of Attorney (EPAs) will be replaced by Lasting Powers of Attorney (LPAs). After that time, EPAs will no longer be available. However, EPAs already in existence at that time will continue...
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The Court of Appeal has ruled that a school which refused to clean and change an incontinent paraplegic student had not discriminated against him. The child suffered frequent accidents and a special needs coordinator employed by the school had cleaned...
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A couple who applied to the court to have their granddaughter legally known by their surname were unsuccessful recently. The couple had had a special guardianship order made on their behalf and were raising the girl as if she were their child. Her parents...
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The use of ‘nil rate band’ trusts for the legal avoidance of Inheritance Tax (IHT) is quite common, but a recent court case, which has attracted a great deal of attention, has pointed out a possible pitfall in such arrangements. IHT nil rate...
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A recent case illustrates the point that where a personal injury claim is anticipated, it is important to commence the claim promptly and not to adopt a ‘wait and see’ attitude. It involved a serviceman who was partially deafened by a...
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After the introduction of Home Information Packs (HIPs) on 1 August 2007, a HIP must be supplied when a property with four or more bedrooms is put on the market. Unsurprisingly, this has led to a proliferation of ‘three bedroom’ properties being...
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One frequent area of dispute in the administration of estates is where an asset is gifted or sold at an undervalue by a person prior to their death. In such cases, if there is no benefit to the person making the transfer and there is no apparent reason for...
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The number of people who are living together in a relationship but who are neither married nor civil partners continues to rise. Many of these people are probably completely unaware that they have few rights in the event of a break-up of their relationship...
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A 72-year-old man has successfully used the Human Rights Act (HRA) in a case against a local authority care home which prevented him from leaving the premises. The man is blind and is further incapacitated as a result of having had a stroke. He did not wish...
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As the summer holiday season comes around again, the thought of a permanent arrangement for discounted holidays in the sun could seem attractive, but take care! The Office of Fair Trading (OFT) has warned that there are many bogus ‘holiday clubs’...
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After years of trial runs, changes and delay, Home Information Packs (HIPs) are with us from today. Much watered-down form its original form, the HIP now applies only to homes with 4 or more bedrooms. The contents of the ‘revised’ HIP are :- ...
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Wealthy builder Dennis North had a considerable shock recently when the court awarded his ex-wife Jean over £200,000 from him for financial support. While such settlements are by no means uncommon, the oddity was that the couple divorced in 1978 and the...
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The House of Lords has confirmed a recent decision of the Court of Appeal, which concluded that a previous tenancy which became a secure tenancy under the 1980 and 1985 Housing Acts can pass to the successor of a successor in certain circumstances. The...
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Setting down on paper their intentions regarding the ownership of assets is not likely to be one of the first things two people think about when they start living together, but a recent case shows the wisdom in such circumstances of making sure that at least...
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A man who died over sixty years ago was causing arguments in court recently, because of an ‘s’. When John Jones died, his will set up a trust to benefit ‘my brothers…and sisters in equal shares, the shares of any deceased brother or...
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HM Revenue and Customs (HMRC) are ready to pounce on offshore tax-dodgers following the expiry, on 22 June, of their amnesty for people who have undeclared bank accounts outside the UK to make disclosure of them. HMRC have announced that they will...
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The Court of Appeal has surprisingly upheld a ruling which conflicts with the centuries-old right not to incriminate oneself. The ruling came when a firm was granted the right to obtain data from an ex-employee, an IT specialist, whom they had accused of...
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In a bid to comply with European Directives designed to combat money laundering, HM Revenue and Customs (HMRC) have announced that people either entering the UK from or leaving the UK for a country outside the European Union must now declare to HMRC any sums...
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When a couple divorces, decisions regarding the custody arrangements (known as ‘residence orders’ to lawyers) of children are made with the central aim of providing the best outcome for the children of the divorcing couple. Normally, one parent...
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It is a source of concern to lawyers and families alike that the majority of people never make a will. Often, the intention to make a will is there, but somehow the person never seems to ‘get around to it’ and dies or becomes incapable before a...
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A dispute over the ownership of a boundary wall has cost the unfortunate loser more than a quarter of a million pounds in legal costs after the case went all the way to the Court of Appeal. The dispute arose when a couple named Wilson decided to...
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When families break up it is not uncommon for the children to ‘take sides’, although this is not normally as extreme in its effect as in a recent case. The case involved a couple named Garland who had two daughters, Beverley and...
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Gertrude Evans, the 82 year old Abergavenny woman who for a decade made her neighbour's' lives hell through repeated harassment, has had her six-month prison sentence cut to four months by the Court of Appeal. Ms Evans repeatedly ignored attempts by...
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No matter how badly HM Revenue and Customs (HMRC) administer your affairs and what losses this may cause you, you have no right to claim damages. That is the depressing message resulting from a recent case in which a builder from Cumbria was denied a...
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Two victims of dog attacks have recently received compensation for their injuries. In the first incident, a ten-year-old girl was bitten on the arm by a dog when her father stopped to talk to its owner. The injury required surgery at the time and...
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Over the last few months there have been many articles in the press outlining how couples have split their assets on divorce. In all bar a few instances, these have been cases in which the marriages have broken up acrimoniously. In such cases, the period...
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Putting down on paper their intentions regarding the ownership of assets is not likely to be one of the first things two people think about when they start living together, but a recent case shows the wisdom in such circumstances of making sure that at...
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A woman who was knocked down by a police car at a pelican crossing five years ago has been awarded more than £3 million in damages. Linda Donaldson, now aged 55, was knocked down by the speeding patrol car as she tried to cross the road in...
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It is widely thought that a will can be changed after the death of the person who made it (the testator). Although this can be the practical effect of arrangements between beneficiaries, technically post-death variations do not in fact vary the will...
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A council tenant who decided to buy a house but could not then keep up the repayments on the mortgage, leading in turn to the house being repossessed, was found to have made herself intentionally homeless. Mrs Watchman had a history of rent...
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The Court of Appeal has ruled against insurance magnate John Charman and confirmed that the UK’s largest-ever divorce settlement should stand. In September 2006, the Family Division of the High Court ordered that Mr Charman’s former wife Beverly...
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If you have recently had an extension built or other work done to your property which involved obtaining planning permission, be prepared for a letter from HM Revenue and Customs (HMRC). In an effort to clamp down on ‘cash in hand’...
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Home Information Packs (HIPs), which were due to be introduced on 1 June, are to be delayed until the 1 st of August. Communities Secretary Ruth Kelly told the House of Commons today that HIPs will initially apply only to properties with four or...
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A wealthy man recently saw the amount payable under a maintenance agreement, which provided for his child, increased by the court and subsequently scaled back by the Court of Appeal. The man had never married the mother of the child, nor had he lived with...
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Mental capacity has always been something of a problem area of the law. The aim of the Mental Capacity Act 2005 , which became fully operational in October 2007, is to put the administration of the various areas of law in which mental capacity is in point...
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The High Court has issued a ruling recently which could affect divorced and divorcing couples where one of the couple becomes insolvent. The ruling means that where a bankrupt has settled assets in a divorce within the previous five years, the trustee in...
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With Spring in the air, many people are out house-hunting again. But what happens when your dream home turns out to be a step too far and you realise you will have to withdraw from the transaction after paying your deposit? In the UK, property purchases...
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A recent case will set warning bells ringing for those who manage sports teams involving children and for school sports teachers. It involved a rugby match in which a boy who was well over-age was selected to play for his school’s under 15 team....
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Over 2 million British people own properties overseas. The majority of these people are relatively wealthy and will have considered carefully the relevant issues as regards the impact of taxation, especially UK Inheritance Tax (IHT), when considering...
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People who make regular trips abroad to stock up with large quantities of tobacco and/or alcohol can face problems even if the goods brought back each trip are within the 'recommended limits' for personal use. Large quantities of cigarettes...
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An imprecise will can cause a number of problems as a recent case illustrates. Problems arise in particular where a will exists, but the testator wishes to change it and does not want the bother of redoing it or having a codicil professionally...
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It has been widely argued that the recent surge in personal insolvencies (currently running at over 10,000 per month) is not just the result of the increasing ease with which credit is obtainable but is also because ‘going bust’ has become an...
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A wife was recently able to obtain a divorce settlement worth £10m when the post-nuptial agreement she had entered into was ruled invalid in the High Court, because she had signed it under excessive pressure. The wife was put under...
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A judgment in the High Court may signal a shift in the ground rules governing the financial settlements in divorce cases. The case involved a woman whose ex-husband is a high-flyer in the banking industry, earning a substantial salary and bonuses. The woman...
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Despite what you might think from the stories in the popular press, not all accidents lead to big settlements for claimants. In a recent case the Court of Appeal dismissed a £150,000 damages claim brought against the Royal British Legion by a...
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A company director who went far too far to make sure his ex-wife didi not cheat him in their divorce settlement was recently sent to jail after his zeal led him to commit false accounting and invasion of privacy. Wishing to make sure...
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An important piece of government legislation comes into effect on 1 June 2007 when it will become illegal to put your home on the market without a Home Information Pack (HIP). HIPs have been introduced to implement ‘better buying and simpler...
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The introduction of Lasting Powers of Attorney (LPAs), which were due to be implemented on 1 April, has been postponed until next autumn, presumably so that further changes can be made. A summary of the position in early 2007 can be found in our articles...
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The Government has confirmed that Home Information Packs (HIPs) are to go live on 1 June 2007, following their trial in several regions throughout the country. After that date, all vendors of houses and flats in the UK will have to supply prospective...
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Chancellor Gordon Brown's budget speech may have appeared to be a tax-cutting budget but tucked away in the deeper recesses of the Budget Notes were some increases in tax which will require some thought for taxpayers seeking to minimise their liabilities. ...
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When a local authority carries out a care assessment to determine the needs of a child, the principal object, which must remain in focus at all times, is the child and his or her needs. Recently, the court heard a case which involved an autistic...
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There are a variety of ways of giving to charity, some of which are more tax-efficient than others. Here is a short round-up of some possibilities. For company directors, consider making the charitable gift out of the company if the alternative is...
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With ever-increasing immigration and emigration, the number of people forming relationships with partners of a different nationality is continuing to rise. In the EU, one in six marriages is now between spouses of different nationalities. This can...
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Insurance magnate John Charman, whose fortune is estimated at over £130m, has launched an appeal against the £48m financial settlement awarded to his ex-wife Beverley. The award, the largest ever made by a British court, followed her...
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The deluge of ‘cold calls’, which for the recipient means a sales-oriented call or sometimes just a dead line, is an irritant for millions in the UK. Since it is estimated that the average telephone owner appears on over 700 marketing databases,...
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The Government has announced plans to require all divorcing parents to undertake a mediation process. Measures included in the Children and Adoption Act are intended to ensure that all applicants to the family court have considered mediation. They give the...
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There have been a considerable number of cases over the last couple of years in which families (mainly) have sought to have wills invalidated, alleging that the will was written under the ‘undue influence’ of someone close to the testator. ...
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A driver who sped away after hitting an elderly woman, who died as result of the injuries she received, has had his sentence increased on appeal by the Attorney General. Daniel Chubb was driving at excessive speed when the accident happened. It was...
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Most of the divorce cases featured recently in the press have been ones where the settlement involved the division of substantial assets between independently wealthy spouses. In some cases, however, there is a disparity of assets between the...
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Muggers and thieves who rob elderly people will face stiffer penalties if the proposals in a new consultation paper are adopted. The Sentencing Advisory Panel has recommended that stealing from an elderly person’s home should lead to a...
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Although the law recognises arranged marriages as being legitimate, a marriage which is entered into under duress can be annulled by application. A recent case illustrates that duress in such cases need not involve threats of physical violence. ...
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The Government has announced that it is to press on with its policy of introducing parental compensation orders (PCOs), which will allow the victims of property damage inflicted by children to claim up to £5,000 in compensation from the parents of the...
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If you have recently had an extension built or other work done to your property which involves getting planning permission, be prepared for a letter from HM Revenue and Customs. In an effort to clamp down on ‘cash in hand’ building...
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A couple who fell foul of an old law applying to their property are faced with a bill for building repairs and legal costs estimated at £400,000, following a reverse in the House of Lords. Warwickshire couple Andrew and Gail Wallbank are...
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With many licensed premises opening until late at night, problems of rowdy behaviour by night time revellers can be considerable for people who live in the surrounding area. If a local pub or club becomes a nuisance to those living nearby, what...
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A recent case has shown the wisdom of checking your will to make sure that it accurately reflects your wishes. Not only can these change over time, but it is possible that your wishes were misunderstood at the drafting stage, as happened in this case. If...
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A recent case illustrates the point that even in disputes involving land, the behaviour of a landowner can be an important factor when it comes to the final decision of the court. In it, the claimants (the Owers) went to court to obtain a ruling...
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The gentle thud of tax demands for tax due at the end of this month will serve as a reminder that yet again the end of the tax year is nigh. Here are some strategies you might like to consider before 5 April in order to minimise your liability to...
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Under UK law, transfers between spouses and civil partners do not incur any Inheritance Tax (IHT) liability, but transfers to other family members do. Two elderly sisters, who have lived together in the family home since they were children, recently lost...
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A man who helped his wife to commit suicide has been given a suspended sentence. 58-year-old David March’s wife had suffered for many years with Multiple Sclerosis and had already made two failed suicide attempts. Mr March arrived home from work...
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Spiralling levels of personal debt have led to a big increase in the number of people struggling to manage their debts. The latest figures show 10,000 people a month are starting personal insolvency proceedings in the UK. The boom in personal insolvency has...
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HM Revenue and Customs (HMRC) have won an unexpected victory which effectively makes it more difficult for people to spend time in the UK and still claim non-resident status. Under UK law, residence by virtue of physical presence is established if you...
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The tax charge on arrangements whereby a person continues to enjoy a benefit from assets he previously owned but has now passed to another was brought in by the 2004 Finance Act and catches all such arrangements made on or after 18 March 1986. However, you...
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When there is a lot of press coverage regarding a divorce, it is generally because the divorcing couple are super-rich. Despite the mud-slinging that goes with many of these (particularly the ones involving 'show-biz' couples), the settlements are seen to be...
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The Director of Public Prosecutions has called for a comprehensive review of his agency's prosecution policy over mounting concern that hundreds of drivers responsible for killing someone are being allowed to plead guilty to charges of careless driving...
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There are a variety of ways of giving to charity, some of which are more tax-efficient than others. Here is a short round-up of some possibilities. For company directors, consider making the charitable gift out of the company if the alternative is...
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When a person (the ‘testator’) draws up a will, they must have ‘testamentary capacity’ for the will to be valid. A recent case has highlighted how the assumption that the creator of the will has testamentary capacity becomes less...
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When members of a family fall out, it can create terrible problems if one of the family members is in a position of exclusive responsibility – for example if that person is the attorney of a parent or the sole executor of an estate. In a...
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The House of Lords has ruled that letters written by a man to his building society, in which he sought time to pay off the balance still due after his home was repossessed, were legally an acknowledgement that the debt was due, even though the amount owing...
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The Government has announced plans to require divorcing parents to undertake a mediation process before their case gets to court. The Children and Adoption Act is intended to ensure that all applicants to the family court have considered mediation and allows...
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Human Rights legislation has not been a fruitful area for householders seeking relief against nuisance, but a Reading man was able to use it to obtain compensation from his local council. The Council had approved a road works scheme which greatly...
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Most insurance policies contain clauses which require the policy holder to supply the insurer with relevant information in the event of a claim. Such clauses normally contain words such as 'within a reasonable period of time'. The question of what is a...
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If you are one of the estimated 250,000 Britons now owning a property abroad, HM Revenue and Customs (HMRC) are on the lookout for you. They have announced that they will be taking a keener interest in the tax affairs of UK...
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There are generous exemptions from Inheritance Tax (IHT) applicable to business assets. However, one problem with making use of such exemptions is the effect this may have on the subsequent value of the relevant assets for Capital Gains Tax (CGT)...
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The Government has decided on a new approach to the problem of controlling career criminals against whom there is insufficient hard evidence to obtain a criminal conviction, by devising the ‘Serious Crime Prevention Order’ (SCPO) which...
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Passengers holding confirmed airline reservations often think that guarantees them a seat on the flight, but anyone who has been 'bumped' knows this not to be true. Airlines regularly overbook flights, relying on 'no-shows' to ensure that they match the...
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The Government has given consideration to the problems caused by off road driving generally and has introduced legislation designed to curb some of the perceived excesses of 'off-roaders'. The legislation provides: for the...
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Confiscation orders, which allow the Government to seize assets owned by criminals that have been bought with the proceeds of criminal activity, are a powerful tool in the fight against crime. Recently, a group of people sought to overturn...
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According to a recent report by Halifax Financial Services, the value of housing assets inherited in the UK could more than double – to £32bn – by 2020. Currently, approximately £14bn worth of housing assets is inherited annually. It...
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The taxman is seeking new 'customers' (their preferred term for taxpayers), it has been recently announced. HM Revenue and Customs (HMRC) have announced measures to identify taxpayers with complex personal returns (CPRs). CPRs are returns which show...
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The Court has handed down another ‘big money’ divorce decision, awarding the ex-wife of a businessman with a fortune estimated at over £130m a financial settlement valued at £48m. John and Beverley Charman had been married...
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The Director of Public Prosecutions has called for a comprehensive review of his agency's prosecution policy following mounting concern that hundreds of drivers that kill are being allowed to plead guilty to charges of careless driving rather than face trial...
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Following a review in which it was concluded that the system as presently operated is an ineffective deterrent to planning breaches as regards listed buildings, the Givernment has issued a guidance document for local authorities on how successfully to pursue...
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Leslie Burke, who has fought his way through the courts to obtain the assurance that artificial nutrition and hydration will not be withdrawn from him once he is unable to communicate his wishes, has lost his argument in the European Court of Human Rights...
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With an estimated 250,000 Britons now owning foreign properties, HM Revenue and Customs (HMCR) have announced that they will be taking a keener interest in the tax affairs of UK residents with properties abroad. They are concerned that there may be failures...
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If you live with someone but are not their spouse or civil partner, then your legal rights in their event of their death or your separation are very few. Despite the phrase 'common-law marriage' being well-known, there is in fact no such...
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Among the new powers given to the Police under recent revisions to their code of practice on the Police and Criminal Evidence Act (PACE) are the following: they can require a detainee who has been arrested for a ‘trigger offence’ to give a...
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Two recent cases will allow school governors to breathe a sigh of relief, as in both cases attempts by students to obtain redress for what they claimed were breaches of their human rights have failed. In the first case, a thirteen-year-old student...
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With all the emphasis being given to Inheritance Tax planning these days, it is not often appreciated that, for many people, a much more punitive ‘tax’ is represented by the cost of having to finance the whole of their care home costs until their...
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Here is a brief guide to the limits on the information that is obtainable under the FOIA. To make a request under the FOIA, it is not necessary to follow any specific procedure nor to mention the Act, nor indeed does the identity of the enquirer...
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The Law Society has issued a warning on the dangers of using unregulated will writers, by citing more than a dozen recent examples of problems with wills drafted in this way. The examples range from a case in which a woman’s entire estate...
