Latest News

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Selling the shares in a business you own and run attracts very favourable tax treatment in the UK and one of the most beneficial reliefs is Entrepreneurs' Relief (ER), which for most small businesses limits the Capital Gains Tax payable by the...
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A recent Court of Appeal case shows how important it is to carry out procedures properly in order for a person who clearly has impaired mental capacity to create a will that can withstand legal challenge. It involved a will created in 2005 by an...
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In an important decision for property professionals , the High Court has ruled that, when considering the nature of a single unit of accommodation, a simple application of the 'bricks and mortar' test is too narrow and that the use to which rooms are...
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The voices of children will always be heard by family judges in care proceedings, but they are not always decisive and can be outweighed by other factors. In one case, a boy's vociferous wish to live in England with his mother was overruled by a judge who...
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Financial products which offer to release capital tied up in people's homes can be extremely complex and such arrangements should only ever be entered into after receiving specialist advice. In one case which strikingly makes this point , two elderly ladies...
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Parents often let their children live in properties they own on an informal basis. However, one Court of Appeal case stands as a stern warning that the absence of a tenancy agreement can make them liable for any misbehaviour by their offspring. A mother...
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In a case which underlines the reasons why you should always get a solicitor to help you make your will, the opinion of an experienced lawyer as to the mental capacity of an elderly dementia sufferer who sought his advice was the decisive factor in...
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Divorces are very seldom totally amicable, but letting squabbles over the terms under which a marriage is dissolved run on and on can be ruinous, as a recent case shows. It involved a once successful businessman who was said to have been left with less than...
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When a tenant admitted in discussions with her landlord's lawyers that she had been in arrears with the lease payments on her restaurant, the admissions were used to justify a claim for forfeiture of the lease by her landlord. However, she claimed that the...
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It is generally considered that if HM Revenue and Customs (HMRC) raise no enquiries in relation to a tax return in the year following its submission, that is the end of the matter. However, as a recent tax dispute shows, where HMRC make a 'discovery',...