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Is IHT Simplification On the Way?

More than 550,000 people die annually in the UK and half of those deaths require the completion of Inheritance Tax (IHT) forms, which are not straightforward and can be a daunting burden at a difficult time for families. However, only 5 per cent of estates...

Data Storage Dispute Leads to Emergency High Court Injunction

Large companies frequently engage outside contractors to assist with storage of the vast quantities of data they produce. However, as a High Court case showed , a breakdown of such commercial relationships can give rise to urgent privacy and data protection...

Equal Pay Comparability - Supermarket Workers Win Important Victory

In Asda Stores Limited v Brierley , the question before the Court of Appeal was whether or not thousands of women who worked at Asda's retail stores could compare themselves with male members of staff who worked at the company's distribution depots for...

Fake Will Admission May Lead to Criminal Charges

When your spouse's lack of attention to making a will causes issues, faking one is definitely not a good idea, as a Kent woman found out recently. Her husband died in 2013 leaving various properties in Spain and a flat in England, but no will. The woman...

High Court Decision Underlines the Finality of Divorce Arbitration Awards

Divorcing couples can sometimes achieve savings of both time and money by opting for arbitration, rather than court proceedings, as a means of resolving any financial disputes. However, as a guideline High Court case underlined , arbitration has its...

Company or Unincorporated Firm? The Distinction Can Be Vitally Important!

A limited company has a legal personality all of its own, but an unincorporated firm does not. As a High Court ruling in respect of a domestic building dispute showed , that distinction can in some cases be a crucial one. A couple who were to move into a...

Court Decides How Injured Child's Estate Should Be Distributed

It is not uncommon for children born with severe abnormalities or injuries to die in childhood. In a recent case, the Court of Protection was required to decide how to divide the estate of a child who died when the lump-sum compensation settlement for...

Balancing Noise Nuisance Against the Needs of Industry - High Court Ruling

Industrial processes can be noisy and those responsible for them frequently worry that complaints from neighbouring residents will affect their businesses. However, as a High Court case showed , such concerns and the needs of commerce in general do carry...

When a Covenant May Be More Than it Seems

If you own or buy a property, you may find that there are covenants which apply to it, a covenant being a requirement to do something or refrain from doing something with your property. A covenant will benefit other property in the vicinity. Typically, a...

Even Highly Offensive Workplace Banter May Not Amount to Harassment

Irreverent and foul-mouthed banter is commonplace in some working environments and does not necessarily amount to harassment or victimisation. An Employment Tribunal (ET) made that point in rejecting a compensation claim brought by a salesman who gave as...

Online Selling - What About the VAT?

It is often optimistically considered that trading on eBay and similar online sales platforms is effectively outside the tax system. That, of course, is not true and anyone undertaking economic transactions for profit needs to comply with the tax laws to...

Attorney Allowed to Take Over as Executor

It is commonplace for people to appoint siblings or friends as their executors. When they do and they are of a similar age, there is a risk that when the person who has made the will dies, the proposed executor will have predeceased them or lack the mental...

Sharing Principle - Court of Appeal Gives Guidance

The application of the 'sharing principle' to big money divorces is more than a matter of simple mathematics, and what family judges aim to achieve is a broadly fair outcome for both sides. That was certainly so in one case in which the Court of Appeal...

Doing an Important Business Deal? Make Sure You Get it in Writing!

The existence of oral agreements is easily asserted but very hard to prove, and that is one good reason why important deals should be in writing and professionally drafted with the benefit of legal advice. In a case on point, a businessman received nothing...

Take Care if You Have a Carer

Many people employ carers or cleaners to assist them with daily living. Quite often, such arrangements are informal and can last many years. However, failing to put them on a proper footing can prove to be an expensive mistake. Where an agency is used and...

Overcautious Approach Means Compensation for Pension Scheme Member

With significant losses being reported in 'pension transfer scams', it is no surprise that when the administrators of a pension scheme receive a request to transfer a pension to a new scheme, they are expected to conduct an appropriate due diligence process....

Look Before You Leap With Trade Names

The first Intellectual Property Enterprise Court case heard outside London took place recently , when the court sat in Birmingham at the request of both parties involved in the dispute. It concerned an allegation of improper use of a registered trade mark...

Trading in the Winter Period - A Cautionary Note for Landlords

Weak economic growth and increasing competition is still wreaking havoc in the High Street and the quarter that starts in January is often make or break for retailers as it is traditionally the worst trading quarter of their year. Many commercial properties...

Disinheriting Relatives Can Be a Recipe for Discord

You may have good reasons for writing close relatives out of your will but, as any lawyer will tell you, the consequence of doing so can be family discord after you are gone. That was certainly so in one case concerning a father who disinherited his...

Tribunal Paves the Way for Suburban Garden Development

Restrictions on land use appear in the title deeds of many properties – but the law permits their deletion or modification if they become obsolete over time or stand in the way of reasonable development. Exactly that happened in one case in which the...
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