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When the Finance Act 2006 came into force, it introduced a ten-year charge on discretionary trusts containing 'relevant property'. Most discretionary trusts that were started after 21 March 2006, other than those covered by specific exemptions, will carry...
Under draft legislation now in Parliament (the Registration of Overseas Entities Bill), the Government is intending to establish a register of the beneficial ownership of properties in the UK where the property is owned by an overseas entity. The general...
When attempting to negotiate any dispute it is important to assemble fully your arguments, so that you can state your case with the greatest vigour, and to comply with any directions issued by the tribunal. This is also true when a dispute is being...
Construction works on neighbouring properties can make your life a misery but, with the right legal advice, you may be able to do something about them. In a case on point, the High Court came to the aid of a woman whose rental property was deprived of light...
The debate about zero hours contracts has very much focused on the perceived lack of protection they provide to workers. However, as a case concerning a student who worked part time in a restaurant shows, they do not necessarily work in the employer's favour...
When an estate is to be administered, an application for probate must first be made if the deceased left a will. Once probate is granted, the process can begin. However, the mere granting of probate does not mean that all is said and done on the matter, as a...
The Information Commissioner's Office (ICO) has issued new guidance on compliance with the General Data Protection Regulation (GDPR) for organisations that transfer data out of the UK. Because the GDPR protects only data within the EU, it restricts...
The perceived generosity of English judges in big money divorce cases has made the UK the venue of choice for some – but anathema for others. However, as one case showed, judicial priorities have more to do with fairness than finance. The case...
Signing leases is a serious business and both landlords and tenants are expected to live with their terms, however onerous they may be. However, as a High Court case illustrated, judges have the power to rectify terms if an obvious mistake has been made. A...
In a unanimous judgment, the Supreme Court has ruled that a bakery in Northern Ireland's refusal to make a cake bearing a slogan in support of same-sex marriage was not discriminatory. The legal battle began four years ago after Ashers bakery, a family-run...
In a unanimous judgment, the Supreme Court has ruled that a bakery in Northern Ireland's refusal to make a cake bearing a slogan in support of same-sex marriage was not discriminatory. The legal battle began four years ago after Ashers bakery, a family-run...
Football Association (FA) rules require that, where disputes arise between players' agents and clubs, they must be resolved by arbitration rather than by public court proceedings. The extent of that requirement came under analysis in a High Court case that...
If an employee is dismissed but that decision is subsequently overturned following an internal appeal, does the latter decision wipe out the effect of the former? The Court of Appeal tackled that issue in a guideline decision ( Patel v Folkestone Nursing...
If you are approaching pension age, unless you are one of the increasingly few with a salary-related pension scheme, you would be wise to take professional advice before you take any irrevocable action. The decisions taken at certain points in managing your...
Tax changes that affect residential landlords have sparked a massive sell-off, with 133,000 rental properties likely to be sold in the next year according to a survey by the Residential Landlords Association. In the year ended 31 March 2017, 46,000 let...
One of the dilemmas the courts face from time to time is how to achieve the right balance between individual privacy and the public's right to know about things. In a recent case , a patient who had made a complaint against a GP sought publication of the...
The recent £500,000 fine for Facebook regarding the transfer of data to Cambridge Analytica was widely criticised as being inadequate (Facebook makes roughly £3.5 million per hour) but it should not be forgotten that the fine was the maximum...
Japanese knotweed is a very considerable pest – 'indisputably the UK's most aggressive, destructive and invasive plant', according to the Environment Agency –as it can cause damage to buildings, spreads easily and is difficult to eradicate. As...
One of the requirements for a will to be accepted as valid is that the person who makes it must have 'knowledge and approval' of its contents...in other words, they must understand what the will says and what it means in practice. It might seem, therefore,...
Anyone who has bought a new build property will be familiar with a 'snag list' of items that should be rectified. Normally these don't present too many issues, but when the snags are significant, and the new build is one in which there is a landlord who is...
Oil exploration is a risky business and industry contracts commonly make provision for unforeseen events that interrupt production – known to lawyers as 'force majeure'. Force majeure clauses are common in many other types of contract also. In a recent...
It is normal for money, often considerable sums, to pass between family members. However, when this is done without legal advice, it is only too common for disputes to arise as to whether or not the sums concerned were meant as gifts. Disputes between family...
EU Directive 92/85/EEC is aimed at protecting the health and safety of women in the workplace who are pregnant, have recently given birth or are still breastfeeding. Under UK law as it currently stands, an employer need only undertake a risk assessment...
Despite strong representations from the professional community, HM Revenue and Customs (HMRC) have decided that they will stick with a 30-day initial payment requirement for Capital Gains Tax (CGT) on residential property gains for disposals after April...
Almost everyone who has flown much has a story (or more than one) about lost or damaged luggage, and holiday insurance claims regarding these are commonplace. A Finnish man who took a holiday to Malaga found that some items went missing from his luggage on...
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