An empty office block in Blackpool was given a rateable value (RV) of £490,000 by the local valuation officer, who made the valuation based on the expected rent for which the building could be let. The valuation was based on an assumed demand for a...
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If you rely on your accountant's advice regarding a tax issue, HM Revenue and Customs (HMRC) will now regard you as having taken 'reasonable care' to get things right and will not impose a penalty. On 14 February, HMRC issued new guidance relating to the...
For a person who has no need of the income from a family company, a dividend waiver, which allows other shareholders to receive dividends but not the person who has executed the waiver, can be a useful device. However, the use of dividend waivers can...
Signing a contract before you are sure you are willing to complete it can be a huge mistake: judges do not flinch from enforcing valid contracts, as a recent case shows . It involved a man who reneged on a deal to buy a family home for £5 million. He...
Family judges know that children normally do best when they have direct contact with both parents. The Court of Appeal underlined that point in a case concerning five ultra-Orthodox Jewish children whose transgender father had been ostracised by the close...
When new partners are being introduced into a partnership, it is wise to finalise the arrangements quickly in case the partners fall out. Any lack of formality in the business arrangements can lead to trouble, as a recent case shows . The case concerned...
Thefts from hotel rooms are thankfully not an everyday occurrence, but when such a crime is committed, who, if anyone, is liable to pay compensation can become an issue, especially as the perpetrators, even if caught, frequently turn out to be penniless. In...
It is unusual when a case raises two different but significant points. A recent case dealt with issues raised when a landlord sought to obtain possession by 'peaceable re-entry' and the forfeiture of a lease when ground rent was not being paid. It...
When the male partner of a cohabiting couple died, apparently without leaving a will, after they had lived together for more than 40 years, his estate was administered according to the laws of intestacy, with the result that no provision was made for his...
About 900,000 UK citizens are long-term residents abroad, and it is no particular surprise that they may be less careful about managing their UK tax affairs than those who live in the UK. Many foreign residents retain UK properties, and when these are sold a...
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