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New rules which came into effect on 1 January 2017 will see professionals who deliberately aid clients to evade (not avoid, which is legal) tax saddled with penalties of the higher of £3,000 or 100 per cent of the tax they helped their client evade. ...
With Brexit looming and the likelihood that firms will look more seriously at doing business in what appears to be a broadly favourable business environment under the Trump regime, it is worth pointing out that sending employees to the USA to work with...
Disputes between neighbours can be agonising, both emotionally and financially, but taking advice at an early stage can swiftly draw the sting. In one case where matters were allowed to get out of hand, a pensioner was left at risk of losing his home after...
An Employment Tribunal (ET) has the power to direct reinstatement of a worker who has been unfairly dismissed or their re-engagement in another appropriate role. However, as one case involving a veteran nurse illustrates, the practicability of such orders...
Convenience stores are a common sight on urban street corners and provide a much valued service, but they are vulnerable given the ever increasing demand for more new homes. In one case, a shopkeeper failed in a High Court bid to overturn prior approval to...
Probate fees, which rose sharply only three years ago, are about to rise again. Under the present scheme an application for probate by an individual costs £215 and by a solicitor £155, but from May 2017 a new tariff is being introduced which...
The problem of making family financial settlements or court rulings in divorce 'stick' is well known. Following an extensive consultation process, the Law Commission has made proposals designed to improve the situation for those affected when payments are...
A surprising Court of Appeal decision that a daughter was a 'dependant' of her estranged mother and thus entitled to benefit from her estate has now been overturned by the Supreme Court. Heather Ilott had been deliberately excluded from the will of her...
The law has tried to play 'catch up' with the increasing sophistication of cyber-crime since the advent of the Internet, and new EU regulations implemented in the UK as the Electronic Identification and Trust Services for Electronic Transactions Regulations...
It is well known that the sale of counterfeit goods is a criminal offence and prosecutions are by no means unusual. A recent case looked at the position in which goods protected by a registered trade mark are offered for sale with the brand owner's...
When an elderly man died owning both a house and a half share in an attached property with his sister, whose financial affairs were already being administered by a cousin under a power of attorney, the scene was set for the cousin to seize ownership of the...
In a recent case ( Thomas v BNP Paribas Real Estate Advisory and Property Management UK Limited ), a senior property management company employee who was made redundant in an insensitive and perfunctory manner after more than 40 years' service had his...
The answer to the vital question of whether a taxpayer is 'ordinarily resident' in the UK depends on many factors. In one such case, a billionaire businessman received an £84 million tax bill after HM Revenue and Customs (HMRC) refused to accept that...
Social housing tenants are not normally permitted to sublet their properties. Where it is discovered that they have, an Unlawful Profits Order (UPO) can be made to recover any profit made by the tenant. This is normally based on the difference between the...
There is little point in agreeing to settle a legal dispute if the wording of the deal is so ambiguous that it simply creates further scope for disagreement. In one High Court case that illustrated the need for clear professional drafting , both sides in a...
Bankruptcy gives debtors the chance to wipe the slate clean and make a fresh start – but such opportunities are only open to those who cooperate with creditors: the law is tireless in its pursuit of those who do not. That point was made by one High...
People tend to think of the articles of association of companies – and often shareholders' agreements – as matters of detail not warranting close attention. However, a recent case shows the importance of having up-to-date knowledge of such...
Backup copies of software are made routinely, and the sale of software no longer used is also commonplace, despite the fact that in many cases the software licence is not legally transferable. However, what would the position be if the original purchaser...
Disobeying court orders is ultimately punishable by imprisonment – but only as a last resort. In the context of a family case, the Court of Appeal has ruled that a woman in her 70s, who honestly believed that she was doing her best for a vulnerable...
Where there is a complaint of misconduct, an employer will not normally be judged to have acted reasonably unless a full and fair investigation into the circumstances is carried out, giving the employee the chance to speak in his or her defence. Where an...
Promises of generous returns on backing novel products can be awfully tempting for investors, but such investments should only be undertaken with the benefit of professional advice. In one case that underlined the point, the creator of a weight-loss drink...
Trusts are relatively common and the death of a trustee is by no means rare. A trust deed normally contains a clause stipulating how new trustees are to be appointed in the event of the death, incapacity or inability to serve of a trustee, and normally it is...
As had been widely anticipated, the Chancellor of the Exchequer announced in his Autumn Statement that the Government is making changes to salary sacrifice arrangements so that many schemes that currently attract tax and National Insurance Contributions...
Neighbours engaged in boundary disputes would generally be wise to submit their differences to an independent expert for resolution, rather than fighting it out in court. However, as one High Court case underlined , it is important to remember that the...
The Chancellor of the Exchequer announced in his Autumn Statement that the following changes to the National Living Wage (NLW) and the National Minimum Wage (NMW) will come into effect on 1 April 2017: The NLW for those aged 25 and over will increase...
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