One of the basic rules for creating a valid will is that it must be signed by the testator and the signature must be witnessed by two people. Failure to follow this or a number of other simple rules can lead to a will being successfully challenged in court. ...
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31 March is a common year-end for companies and, with that in mind, companies are reminded that to qualify for Annual Investment Allowance (AIA) relief, expenditure on qualifying assets should be made in the financial year ending in the 2011/2012 fiscal year...
Recent reports showing an increase in fraud, and newspaper headlines regarding the conviction of a banker and financial adviser after more than £1.4 million was stolen from the investment accounts of elderly clients, should serve as a reminder that if...
A French firm that manufactures cosmetics and requires them to be sold only in a physical space and when a qualified pharmacist is present has found that its de facto ban on sales of its products over the Internet is a breach of EU competition law, a...
Planning in England and Wales is governed by various Planning Acts and other legal rules. The rules can be quite complex and vary according to locality. Planning restrictions are more stringent in conservation areas, for instance, and for listed buildings. ...
The wisdom of making sure that agreements are finalised in good time and not left hanging in abeyance is illustrated by a recent case . It involved a local authority and a shopkeeper tenant who ran a convenience store. The tenant wished to take a lease on...
The Court of Appeal recently decided on a claim for nuisance and its decision contained some interesting logic: in essence, implying that what would be classed as a nuisance in one place might not be classed as a nuisance somewhere else. The case involved...
When a company engages in below-cost pricing or other ‘predatory’ practices, the Office of Fair Trading (OFT) is often called upon to investigate. Where anti-competitive practice is confirmed, the fines can be substantial, especially when the...
Three sisters who challenged their late father’s will have lost their battle at the High Court . The will was made the day George Wharton, who was suffering from terminal cancer, was discharged from hospital, in anticipation of his marriage to a...
HM Revenue and Customs (HMRC) have recently set up a taskforce to investigate under-declarations of tax in the restaurant trade. The taskforce is one of a number of specialist teams set up to tackle tax evasion in specific industries. HMRC are aiming to...
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