Posts from October 2015
Coping when your parents divorce in your 20's
This is a heart-felt article by a journalist that went through the divorce of her parents at age 21. She found the emotional fall-out...
29/10/15Californian family law vs English/ Welsh family law
This is an interesting article contrasting the two very different family law jurisdictions and how they compare. Some key differences:...
27/10/15Proposed restriction on corporate interest relief
HMRC has published a consultation on the restriction of corporate interest which is due to close on 14 January 2016. This initiative was...
27/10/15Take advice when making lifetime gifts
This article highlights the importance of taking advice before making lifetime gifts. The order in which you make the gifts can affect...
26/10/15Vatican softens position on divorce by a single vote
Roman Catholic bishops have elected to soften the Catholic doctrine on divorce, those in favour winning by just one vote. Divorcees will...
26/10/15£5m in Legal Fees and 2 years of Litigation over Jurisdiction for Laura Ashley Chairman and his Wife
Khoo Kay Peng and his estranged Wife Pauline Chai have been fighting for 2 years and spent over £5m between them to argue over the...
22/10/15Lord Lucan and the Presumption of Death Act
Lord Lucan was officially declared dead by the High Court in 1999. However, that declaration could not deal will all the administrative...
21/10/15Jersey Pension Reform
Mourant Ozannes has prepared a comprehensive briefing note on the new Jersey tax rules which apply to occupational and personal pensions...
20/10/15Proposed tax simplification of employment termination payments
The Law Society has responded to HM Revenue & Customs and HM Treasury consultation regarding the simplification of tax and national...
20/10/15Mackay could be first case to apply Supreme Court ruling regarding material non disclosure
Mr and Mrs Mackay negotiated a consent order which was finalised in November 2014. Mrs Mackay then sought to reopen her financial claims...
20/10/15Mental incapacity - what rights does the patient have?
The issue in this case is whether it is lawful for the doctors treating Mr B, a 73‐year‐old gentleman with a severely infected leg, to...
19/10/15Residential landlords come clean
HMRC has announced the resounding success of their 'Let Property Campaign' being one of the most successful voluntary disclosure schemes...
19/10/15Tweaking? Grab a sledgehammer!
As the debate rages on regarding the proposed changes to tax credits, the need for a complete overhaul of the UK tax system could not be...
19/10/15Another Government pension raid!
Final salary pensions (also known as defined contribution schemes) appear to be next in line for a government raid. It is proposed that...
19/10/15Remittance basis treatment of foreign income/gains used for collateral
A significant change of policy by HMRC late yesterday. My colleague Geoff May describes Revenue and Customs Brief 16 (2015) as “an...
16/10/15Capacity to make a will -help from the recent Ramsay case
The test of mental capacity for making a will includes the 4th limb that "no insane delusion shall influence his will...". Lesley King...
16/10/15New Law to Regulate 'Surrogacy Tourism' in India
India is now one of the most popular destinations for international surrogacy, particularly after Thailand has taken steps to shut down...
16/10/15Inheritance tax take up!
So estates in London and the South-East are likely to see a further increase in inheritance tax in the next couple of years, with house...
15/10/15Sharland and Gohil - material non disclosure will not be tolerated
See my comment in the Law Society Gazette on the Supreme Court rulings in Sharland and Gohil. This is the first time that issues of...
15/10/15Supreme Court decision in Sharland and Gohil due this week
The Court imposes a duty of full and frank disclosure on the parties in order to obtain an honest picture of their financial situation...
14/10/15Pets and Divorce
Here is a link to an article I wrote last year in relation to the treatment of pets in financial disputes following divorce. You may be...
14/10/15Sharland and Gohil: women win their appeal
The Supreme Court have delivered their ruling today on the appeals of Sharland and Gohil. Both cases deal with the issue of material...
14/10/15IHT -is it helping to redistribute wealth?
Data released by HMRC yesterday estimates that up to 50% of the national IHT receipts come from London and the South East. This is set...
14/10/15Masterclass for litigants in person held by judge in Bristol
His Honour Stephen Wildblood QC, the most senior family judge for Bristol and its surrounding counties is tackling the legal aid cuts...
09/10/15Interim orders for sale of the family home
This is an interesting article by David Hodson on the case of BR v VT [2015] EWHC 2727 (Fam) which examines the power of the court to...
08/10/15Your will should be a five year plan!
Another reason to keep your will as a "work in progress" rather than "set in stone." The article refers to the estimated one third of...
08/10/15Arrangements for children and Barder events
My colleague Deborah Levy comments on the case of Nasim v Nasim and the grant of permission to appeal on the basis of a change in...
07/10/15International tax avoidance
The world for large corporates has just got a lot riskier. That risk is as much about reputation as tax
06/10/15Make a will, urges Baroness Finlay
Speaking on the Today programme on Radio 4 this morning, Baroness Finlay said everyone should make a will. Her private member's bill...
06/10/15Why so many Danish women are opting to become single mothers
Fascinating article on the rise of the 'solomor': elective single mothers using donor sperm to conceive. Denmark has the highest number...
05/10/15