Under Inheritance Tax (IHT) law, certain types of trust have a ten-yearly charge to IHT on the value of the trust assets. The legislation, which imposes IHT of 6 per cent on the 'relevant property' in the trust settlement, was introduced in 2006 and applied...
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People who seek advantage by going beyond the bounds of planning permission they are given can expect to be taught a very expensive lesson by the courts. However, the law does guarantee the right of a person to have a planning application considered, as was...
When a couple divorced in 2014, the ex-husband was ordered to pay his ex-wife periodical payments of £120,000 per year after he was found to have used a variety of stratagems to make himself appear worse off than he really was. A mere three months...
No amount of careful drafting can be guaranteed to iron out disagreements as to the true meaning of contract terms and when a dispute occurs it may require the intervention of a judge to bring clarity. One case exactly on point concerned a contract for the...
A solicitor's primary duty when drafting a will is to follow faithfully their client's instructions after giving accurate and level-headed advice. In a professional negligence case triggered by the early death of a business tycoon's wife, the...
In an interesting VAT case, the well-known tennis club Queen's Club has been successful in a claim for recovery of the VAT it incurred on revamping its restaurant and bar facilities. The club gives access to tennis, squash, real tennis and rackets for its...
On 1 October, changes came into effect across the European Union which broaden the range of things for which trade mark protection can be given. It is no longer necessary for a trade mark to be in visible form. Trade marks can now include sounds, smells or...
Many people think that for a libel to occur, the statement made has to be both false and made in public, but in fact that is not so, as a recent libel case confirms . The libellous comments were made by a care worker at a hospital about a colleague in an...
On the basis that a bird in the hand is worth two in the bush, it is common for liquidators of insolvent companies to assign (transfer the rights to) any claims that they might wish to pursue on behalf of creditors to specialists in the field. One such...
Anyone tempted to participate in a tax avoidance scheme would be wise to take note of one case in which a businessman complained in vain that he had been subject to HM Revenue and Customs (HMRC) inquiries for almost seven years, with no end in sight. The...
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