Company News Archive
Private Residence Must Be Genuine, Rules Court
17th March 2011
When seeking to claim the ‘principal private residence’ (PPR) exemption – which exempts from Capital Gains Tax (CGT) gains made on the sale of the PPR of the taxpayer – the criteria for exemption are strictly...
Court Refuses to Reopen French Maintenance Agreement
16th March 2011
It is sometimes tempting to try to have an agreement reconsidered and the UK sees more than its fair share of family law cases with an international element, where one party to an agreement made abroad seeks to revisit the issues because of...
Failure to Warn Not Cause for Action
14th March 2011
A recent case illustrates that it is not necessarily possible to make a claim against a supplier of goods just because they failed to warn the purchaser about...
Carer Jailed for 163;10,000 Theft
14th March 2011
The newspapers have recently reported several incidences of the exploitation of vulnerable elderly people. In one such case, Stevenage care worker Jo-ann Tharle has been jailed for the theft of savings of more than £10,000 from an...
Principal Private Residence Relief - Prove it or Lose it
14th March 2011
The Capital Gains Tax (CGT) reliefs for property owners are surprisingly generous in the UK and provide a variety of tax planning opportunities. The rather beneficial tax regime is probably why many people think that the ability to make an...
Court Upholds Flawed Judgment When No Practical Alternative
14th March 2011
Judges are not perfect and when a judge recently considered a child placement order, there were inadequacies in the judgment. The judge had not stated correctly the test for the criteria to be considered when making a placement order.
Half-Sister Given Access to Siblings
14th March 2011
The half-sister of two children in the sole care of their father has been allowed indirect contact with them, following a ruling of the Court of Appeal. Previously, a family court hearing was told of the...
Mistakes in Probate Applications
14th March 2011
The Court Service has revised its guidance on making an application for probate, in order to take into account the most common errors made. The guidance has been published by HM Revenue and Customs on page 6 of...
Making a Statutory Will
11th March 2011
It is a source of concern to lawyers and families alike that the majority of people never make a will. Often, the intention to do so is there, but somehow the person never seems to ‘get around to it’ and dies or becomes incapable...
Inherited Wealth and Divorce
9th March 2011
The Court of Appeal has recently handed down a judgment in a ‘big money’ divorce case which shows the approach the courts are likely to take...
Principal Private Residence Relief - Prove it or Lose it
7th March 2011
The Capital Gains Tax (CGT) reliefs for property owners are surprisingly generous in the UK and provide a variety of tax planning opportunities. The rather beneficial tax regime is probably why many people think that the ability to make an...
Threat of Prison Can't be Used to Speed Up Debt Collection
4th March 2011
The Court of Appeal recently ruled that a debtor should not be threatened with prison for contempt of court merely to speed up a debt collection...
Court Upholds Flawed Judgment When No Practical Alternative
1st March 2011
Judges are not perfect and when a judge recently considered a child placement order, there were inadequacies in the judgment. The judge had not stated correctly the test for the criteria to be considered when making a placement order.
Building Owner Must Indemnify Neighbour Against Damage
25th February 2011
When the owner of a building intends to carry out work covered by the Party Wall etc. Act 1996, the owner of an adjoining building has the right to request...
'Valuation of the Whole' Approach to IHT Upheld by Tribunal
23rd February 2011
A family's eleven-year argument with HM Revenue & Customs (HMRC) over the valuation of a property for IHT purposes has finally been decided by the Tax...
Divorce Settlement Overturned by Insolvency
22nd February 2011
Financial problems are one of the most common factors in family relationship breakdown, so divorce cases are not uncommonly carried on against a background of insolvency. A
Carer Jailed for 163;10,000 Theft
17th February 2011
The newspapers have recently reported several incidences of the exploitation of vulnerable elderly people. In one such case, Stevenage care worker Jo-ann Tharle has been jailed for the theft of savings of more than £10,000 from an...
Council Insists Pensioner's House Must Be Yellow
14th February 2011
An ongoing dispute between a pensioner and her local authority has demonstrated the importance of considering the impact of planning laws when carrying out work on listed buildings. Sheila New, 72, painted the...
Half-Sister Given Access to Siblings
9th February 2011
The half-sister of two children in the sole care of their father has been allowed indirect contact with them, following a ruling of the Court of Appeal. Previously, a family court hearing was told of the...
Family Pay Price for Executor Appointment
7th February 2011
When appointing an executor, it is vital that you make sure you choose someone who is trustworthy. Where co-executors are appointed, it is important that they will all oversee the estate administration. The wisdom of an assiduous approach when...
