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Leaving Your ISA to Your Family

Individual Savings Accounts (ISAs) have many advantages over normal savings accounts – chiefly that the investment income earned on them is tax free and gains within them are not subject to Capital Gains Tax. They are, not surprisingly, widely regarded...

High Court Stamps on Illicit Live Streaming of Boxing Matches Online

Unauthorised online streaming of major sporting events, depriving organisers of their legitimate revenues, is ever on the increase. However, as a case in which the High Court came to the aid of a boxing match promoter showed, the law is far from powerless...

Your Home May Be Your Castle But Planning Rules Must Be Obeyed

The widespread belief that 'an Englishman's home is his castle' can all too easily lead the unwary into breaching planning rules. That was certainly so in a case concerning a householder who found herself in serious trouble after splitting her home into...

Vicarious Liability - Impromptu Post Christmas Party Gathering

Employers can be found vicariously liable for the actions of their staff when these occur in the course of their employment, which can include during an office function, but what is the position when one employee suffers injury at the hands of another at an...

Landlord Succeeds in Challenge to HMO Licence Fee

An increasing number of local authorities run licensing regimes to ensure the quality of accommodation provided in Houses in Multiple Occupation (HMOs). An important High Court ruling has, however, established that licence fees levied on landlords must not...

Capital and Income Losses Mean Different Things for Tax

When an investment is made in a capital asset that subsequently becomes valueless, the loss can normally be used to reduce future liabilities to Capital Gains Tax when a capital asset is sold at a profit. There are also rules which permit trading expenses...

Child Contact Disputes Can Be Defused by Mediation - But Take Advice Soon

If parents engaged in child contact disputes take up entrenched positions, it is very nearly always the child that suffers most. Such disputes can often be defused by taking legal advice at an early stage in order to promote dialogue and an amicable...

Sovereign Wealth Fund's $3 Billion Worldwide Freezing Order Overturned

Worldwide freezing orders are an essential means by which dissipation of wrongfully obtained money and assets can be effectively prevented. However, as an important High Court ruling showed , such orders are only worth the paper they are written on if they...

Failure to Have a Social Media Policy Can be Costly

Firms that do not have a social media policy in place should give consideration to introducing one and taking steps to make it part of the terms and conditions of employment for all staff members. Use of the Internet during working hours can be a...

The Rules on Time Limits for Employment Tribunal Claims

An employee wishing to bring an unfair dismissal claim must do so within three months of their effective date of termination. Time limits for presenting claims to the Employment Tribunal (ET) are normally strictly enforced. If the deadline is missed, Section...

Timeshare Credit Agreements Worth £47 Million May Be Unenforceable

Lending money to the public is, for obvious reasons, a heavily regulated activity and, as a case concerning timeshare properties showed , any involvement by those who are not authorised to carry out such activity can render credit agreements entirely...

Staff Christmas Parties - Don't Take Unnecessary Risks!

A Christmas party is a chance for staff to relax and enjoy each other's company. It's also a wonderful opportunity for employees to celebrate their achievements over the last year and for you to thank them for all their hard work. However, it's important to...

Keep Your Records Safe

The High Court of Justice is a very expensive place to resolve a family dispute, as is evidenced by a recent case which pitted members of a farming family against each other : it shows beyond doubt the importance of documenting decisions and retaining the...

Shareholders to be Liable for Company Tax?

One of the motivations for setting up a limited company is that the risk for the shareholders is limited to the investment they have made in the company's shares. A quietly launched consultation document issued by HM Revenue and Customs (HMRC), which...

Pension Trustees Take Note

Pension transfer scams are commonplace and cause a great deal of hardship for the dupe who puts their trust in the scammer and thereby loses all or part of their pension fund. However, the loss can also extend to pension schemes, a fact of which pension...

Credibility of Witness Defeats Adverse Possession Claim

The law allows people who occupy land over a long period and use it as their own, without anyone else asserting ownership rights to it, to apply to have their title to it registered at the Land Registry. This is normally called 'squatter's rights' and...

Restrictive Covenants Are Not Necessarily Insurmountable

Property title deeds often contain restrictions on future use of the land and one of the most common is a requirement that only one house can be built on a single plot. It may be thought that such a restriction must be adhered to forever, but if the...

Don't Be Caught in a Pension Scam

Scams of all shapes and sizes are becoming depressingly frequent and the Financial Conduct Authority (FCA) has warned against the rising tide of pensions scams that leave people facing years of misery in retirement as a result of passing their pension funds...

Wife Must Pay for Her Own Mistakes

The Supreme Court recently decided a case which made clear some of the limits that apply when financial issues were resolved within a consent order at the time of a divorce but where circumstances have changed over time and one spouse seeks to have the...

'No Deal' Brexit - Guidance on Geographical Descriptions of Food and Drink

The Government has commenced issuing a series of guidance notes on how to proceed in the event that a 'no deal' Brexit occurs. Whilst the guidance does not have the status of law and will be replaced by legislation as soon as practicable if necessary, any...
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