Legal professional privilege is a set of rules of evidence that allows a party to a dispute not to disclose certain categories of documents that are relevant to the dispute. The rules protect the confidentiality of the lawyer-client relationship and allow...
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A recent case , which turned on the exact wording of an agreement between a prospective tenant and its landlord, shows the importance not only of complying with the precise terms of an agreement but also of not delaying completion of any paperwork necessary...
HM Revenue and Customs (HMRC) have accepted that smartphones supplied by employers are not computers and thus a 2006 statement of practice that these would be subject to the benefits in kind regime that applies to computers is not applicable. Employers who...
The Intellectual Property Office (IPO) has warned that some businesses have reported receiving unsolicited ‘official-looking’ reminders, often in the form of an invoice, from one or more companies offering to renew their trade marks for fees...
Helpful guidance on the calculation of periodical payments (popularly known as maintenance payments) in a divorce settlement has been provided by a High Court judge in a recent case . In deciding a contested claim for maintenance, Mr Justice Mostyn...
A recent case heard in the Court of Appeal illustrates the beneficial Inheritance Tax (IHT) treatment of certain classes of assets and the advisability of taking advice on IHT planning as early as possible. Christopher Swain was a 61-year-old entrepreneur...
A now retired solicitor who ‘assisted’ his two elderly aunts to change their wills, making him the principal beneficiary of both, has seen the court overturn them and reinstate earlier wills made by the two women. The decision followed a...
When a property purchase does not proceed to completion, a dispute over the deposit is not uncommon. Recently, a case reached court over whether a purchaser’s failure to pay the deposit by the agreed date constituted a ‘repudiatory...
Money laundering legislation requires banks to freeze transactions pending clearance if there are reasonable grounds for suspecting that the funds concerned in the transaction may be the proceeds of crime or connected with criminal activity. The procedure...
If you are having difficulty paying your mortgage, you may be tempted to consider a sale and rent back (SRB) agreement. Under an SRB, the property is bought by a new owner, typically at a discount. The new owner becomes your landlord, leaving you in...
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