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One of the issues that proves difficult for executors of deceased persons who have Individual Savings Accounts (ISAs) is that the interest on them is taxable once the owner has died. Many of these accounts are small and, given that interest rates have been...
The legal implications of cohabitation are often poorly understood by those who choose to live together outside of marriage or civil partnership, and the lack of protection for cohabitants often comes as an unpleasant surprise to many, especially when a...
In commercial litigation, many of the most important battles are fought before the trial even starts and those who drag their feet or fail to comply with judicial directions can find themselves hamstrung when it comes to the main event. Exactly that happened...
The draft National Minimum Wage (Amendment) Regulations 2018 were published on 6 February and provide for the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) rates with effect from 1 April 2018: The NLW, which...
If key workers leave your employment and you are concerned that they may breach their contracts by setting up in competition, the law can move fast to protect you. That was certainly so in one case in which four former employees of a fashion company were...
It is normal for victims of crime to think that the conviction and punishment of the criminal marks the end of the process entirely. However, that is not always the case as, when appropriate, compensation can be sought from the criminal. A good example is a...
Construction disputes are a rich source of argument in the courts, and where the contract affords one party a 'discretion' with regard to its rights or obligations under the contract, disagreement can arise as to when this becomes operative. Recently, an...
Owning a share of the freehold is often cited as a selling point to flat buyers – but tenant democracy is no panacea and there is little advantage to it if residents do not get on. In one case, a dispute between wealthy apartment dwellers over cuts to...
Under the Law Commissions Act 1965 , the Law Commission is required to submit programmes of law reform to the Lord Chancellor. The latest topics put forward for consideration include a review of the use of 'e-signatures'. These are becoming increasingly...
It is an enduringly popular misconception that all you need to do in order to establish that you are not UK resident for tax purposes is spend fewer than 90 days per year in this country. However, the true position is much more nuanced than that, as one...
In October 2016, the Prime Minister commissioned Matthew Taylor, Chief Executive of the Royal Society for the Encouragement of Arts, Manufactures and Commerce and a former policy chief under Tony Blair, to look at how employment practices need to change in...
When a business is sold, a 'due diligence' process is normally entered into to make sure that the representations made by the seller to the buyer, on which the buyer's valuation of the business will be based, are true. Failure to be forthright in disclosures...
When the Family Court was asked to consider an application for an adoption order made by a couple, two factors proved crucial in deciding whether it should be granted. The first was that the boy's natural parents could not reasonably be considered able to...
For an employee to succeed in a claim of unfair dismissal, they must be able to show that their employer has acted unreasonably, and unfair conduct on the part of individual colleagues or managers is immaterial unless it can properly be attributed to the...
Wills made or varied just before death are a frequent source of dispute and court appearances, and it was just such an occurrence that led to a High Court hearing recently . The case concerned the estate of a woman who died in 2014, two days after making a...
The leases relating to tenancies in blocks of flats and similar buildings will normally require the tenants to make a reasonable contribution towards the 'estate' costs of the property. The estate costs are those which apply to the whole of the premises or...
When managing taxes, there can be few errors as expensive as failing to register for VAT if you should have done so, as a recent case shows. One area of potential confusion is when there is an agency involved which arranges for someone to provide services or...
Elderly people and those who are vulnerable are sadly prime targets for rogue traders, but the law is not powerless when it comes to helping those affected. The successful prosecution of a rogue builder promises more than £200,000 in compensation for...
It has long been unlawful to refuse to employ someone because of his or her trade union membership. However, in a ground-breaking decision, a tribunal has extended that protection to non-union members who have engaged in union activities ( Jet2.com Limited v...
One of the potential disadvantages of having more than one owner of a property is what to do when they take different views of whether it should be sold. In a recent case, a husband went to court to force the sale of a property he owned with his wife (she...
When a man copied part of a photograph (showing the Welsh poet Dylan Thomas's head) from a website, he probably had the commonly held (but incorrect) view that because the picture was visible on the Internet, reproduction of it would not constitute a breach...
The time to seek legal advice when you think something may be wrong is when you first have a concern, not later on when you know there is a problem. One reason for this is that there are legal limitation periods for bringing claims, and in claims involving...
In the recent Budget, the Government committed itself to a review of the operation of trust taxation in the UK. Since reforms were introduced in 2006 to counter what appear to have been little-used tax avoidance schemes, trusts have been used less often...
The police and other public authorities have recruitment vetting policies in place that are designed to ensure that staff taken on are people of integrity. However, as one High Court case showed, such policies must be reasonable and take account of job...
Under English law, a person is able (within limits) to decide absolutely to whom their estate should pass. However, many countries have 'forced heirship' laws, under which a deceased person's estate must pass in specified proportions to a particular person...
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