The Charity Commission has stressed that it is important for trustees of a charity to review regularly their charity's effectiveness, and it is especially important to review how it operates in changing or uncertain economic climates. No charity is immune to...
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Disputes over what insurance policies do or do not cover are legion, and a recent survey carried out by the British Insurance Brokers' Association is a timely reminder of the risks of not knowing the scope and limitations of the insurance policies you buy. ...
The recent confirmation by the Court of Appeal that maintenance payable to a woman by her ex-husband should be substantially reduced as he approached retirement is a reminder that the courts can exercise discretion when determining such matters. The former...
The general rule in tax law is that for a trading loss to be set off against other income in order to reduce a tax liability, the trade which incurred the loss must have been carried on 'with a reasonable expectation of profit'. Although the agricultural...
Transferring title of your assets to your children may have advantages but is not without risks, as one businessman found out when his son's bankruptcy left the family's substantial buy-to-let property portfolio exposed to his offspring's creditors. The...
To regular renters of cars, the stylised 'e' in the logo of Europcar will be readily recognisable. With its brand reinforced by an extensive recent television advertising campaign, the Enterprise Rent-a-Car 'e' logo will also be familiar to many. The...
When a dependant of a person who dies finds that they have not been provided for in the will of the deceased, and it would be reasonable for them to expect to be, they can make a claim against the estate under the Inheritance (Provision for Family and...
Few disputes are as bitter as family disputes and the court is not normally the best place to settle them. A recent case shows how easy it can be for relations between family members to break down. A young couple's 'grand design' to restore a crumbling...
A man who received a significant gift from his father before he died but failed to declare it for inclusion on the Inheritance Tax (IHT) return to HM Revenue and Customs (HMRC) after his father's death has been fined £87,000 as a result. The estate...
Deeds of covenant over properties have been a frequent source of litigation over the years and a recent case demonstrates the wisdom of taking particular care to understand the scope and application of any covenants that apply to a property you are...
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