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Tim Adams and Nicole Booth explain recent tax cases and the consequences for the taxpayer ‘Given the current climate and HMRC’s determination to clamp down on marketed tax avoidance schemes, taxpayers looking to use a tax avoidance scheme will need to exercise extreme caution.’ The decision in Litman & Newall v HMRC [2013] represents another …
Continue reading "Tax: Take a reality check"
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Giles Richardson looks at the current approach of the English courts to trusts arising in commercial contexts ‘The practical effect of a Re Benjamin order in commercial trust contexts will often be practically to extinguish all claims that tardy beneficiaries have.’ This article considers the High Court decisions in Re MF Global [2013] and Re …
Continue reading "Commercial Trusts: Pragmatism prevails"
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In the first of two articles David Schmitz examines whether gagging clauses are enforceable against charities ‘There is now a serious concern that when it comes to hiring voluntary organisations to provide services on behalf of the government, these organisations are coming under pressure to hold back from criticising the government and its policies, as …
Continue reading "Charities: Threat to independence?"
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Jo Summers and Romaine Snashall review Wills and Inheritance Quality Scheme Toolkit The Wills and Inheritance Quality Scheme Toolkit (the Toolkit) is not your average book. The Toolkit is an integral part of the Wills and Inheritance Quality Scheme (WIQS), which was launched on 5 July 2013. WIQS is the Law Society’s new quality standard …
Continue reading "Book Review: Useful practice management tool"
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Mark Harper and Will MacFarlane discuss M v M, which has lessons on attacking real estate held by offshore companies ‘Both Prest and M v M are examples of the Family Division having to apply complex principles of property law.’ For those who advise clients as to how to structure the purchase of UK real …
Continue reading "Trusts And Divorce: Striving for a fair result?"
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Geoffrey Shindler has an unwelcome springtime message for the post-baby-boomers ‘The first estate you have to plan is your own. Living longer means neither more happiness or more wealth. It simply means more expense.’ How sorry should we feel for people born at ‘the wrong time’? What is the wrong time you might ask? Well …
Continue reading "Musings From Manchester: Estate planning starts with the planner"
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Michael Wells-Greco and Philippa Turner give the lowdown on what to consider when advising clients on same-sex marriage ‘In a broad range of major issues, such as the rights and responsibilities during marriage and the financial consequences of divorce and dissolution, English law treats spouses and civil partners alike.’ Historically in this country a legally …
Continue reading "Same-Sex Marriage: A practical guide"
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Tchenguiz-Imerman v Imerman [2013] highlights the tensions between courts of different jurisdiction, despite the principle of comity. Richard Tambling reports ‘The judge accepted that the interests of comity have a powerful place in cases involving offshore trusts when the English courts will often depend on the trusts’ home courts for assistance.’ This article considers what …
Continue reading "Jurisdiction: Tug of war"
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Holden-Hindley v Holden-Hindley clarifies the court’s approach towards settlements which exclude illegitimate children. Charlotte Searle explains ‘In modern society, the decision to allow illegitimate children to be treated in the same way as legitimate children does appear to be a pragmatic and fair one, even if the grounds on which similar cases have been distinguished …
Continue reading "Illegitimacy And Trusts: Benefiting child and parent"
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Philip Youdan provides an update on Page v Hewetts ‘Page v Hewetts [2013] demonstrates clearly that the burden lies with the party bringing the proceedings to show that, on the balance of probabilities, the papers have been received at court.’ The case of Page v Hewetts [2013] involved allegations of dishonest conduct by a solicitor …
Continue reading "Limitation Act: Recorded delivery?"
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