Recent jail terms for the counterfeiting of goods, after a financial investigation by the Intellectual Property Office, show clearly the dangers of dealing in goods which are counterfeit or breach the trade marks or other intellectual property (IP) rights of...
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When a businessman died, he left his substantial and complex business affairs in the hands of his executors – his brother, his widow and his accountant. As his business had been run with his brother, it was agreed that the two families' respective...
Many businesses engaged in the provision of 'exempt' supplies for VAT purposes (such as healthcare or financial services) or those with a turnover below the VAT registration threshold (currently £83,000 per annum) believe that they will never have to...
A recent decision of the High Court will come as a comfort to those whose ex-spouses have fallen into arrears with their child maintenance payments. It involved a man who was behind with child maintenance payments payable to the Child Support Agency when he...
From the moment a winding up petition is presented against a company, any payments that it makes become legally void if a winding up order is granted. However, what happens if supplies are made to that company before the supplier is aware of the winding up...
The Court of Appeal has taken the unusual step of concluding that a verbal agreement reached by a couple on a park bench should determine the outcome of a dispute over the ownership of a house. The two met in 1986 and began living together. In 1987, the...
Capital Gains Tax (CGT) is a complex tax, but the guiding principle is straightforward. It taxes gains on the disposal of non-trading assets. For a person, profits on trading transactions are taxed to Income Tax. Losses on non-trading disposals can be set...
Contracts often provide for the appointment of independent experts to resolve any disputes arising, and voluntary submission to their jurisdiction is usually irrevocable. One building contractor found that out after it was ruled liable for potentially...
Elderly people are often vulnerable to fraudsters and that is why it is essential to ensure that they have access to proper legal advice. In one case that proves the point, a widow in her 80s was persuaded by a charming conman to transfer her £500,000...
A ground-breaking Supreme Court decision has for the first time opened the way for compensation claims by those who are subjected to groundless civil proceedings which have been brought maliciously without reasonable or probable cause. The case concerned...
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