November 2017 #191 – Law Journals

Valuation: A winning formula?

ichael Firth provides some pointers on the valuation of shares ‘The price/earnings ratio (PER) of a third-party transaction is an encapsulation of the market sentiment for that particular company at that time and this market sentiment can be used as a guide to how the market would view a similar company before or after the …

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Wills: A legal rather than moral imperative

Claims against the estate will turn on the facts, whatever the circumstances. Sabina Haag discusses the outcome of a case in which abused children were disinherited ‘According to the judge a mistake would only be relevant if it was the symptom of some underlying condition such as, for example, dementia, which removed capacity.’ Inheritance issues …

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Trusts And Cohabitation: Clarifying contribution

Fiona Debney examines a case that demonstrates the pitfalls of not taking legal advice before purchasing property ‘A significant amount of the judgment focuses on the other issue of joint tenants versus tenants in common, particularly in view of the fact that the TR1 disclosed within the proceedings was incomplete.’ The case of Insol Funding …

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Musings From Manchester: The power of prose

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Geoffrey Shindler reminds practitioners of the beauty of well-crafted writing ‘How effectively we communicate, whether to our clients, or to the opposition or to a third party, depends on our ability to master and use the English language.’ It is a great shame that we never were able to hear the great advocates in their …

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Compliance: Talkin’ bout a revolution

Filippo Noseda explains the fundamental changes wrought by the implementation of the 4th EU Anti-Money Laundering Directive and the Common Reporting Standard ‘It has come full circle – from the French revolution to the most recent case law about registers and data retention, all these cases hinge on the concept of privacy and data protection.’ …

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Trustees: Ensuring a smooth sale

Anthony Turner and Adam Carvalho give the lowdown on the sale of corporate assets by trustees ‘It is important for trustees to make an early decision about what is on offer as part of the sale and to raise this with the buyer so that any discussions in relation to price (and choice of buyer) …

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Tax: A corking investment

Alastair Collett and Richard Inston review the tax implications of making disposals from a wine collection ‘It is with regard to capital gains tax that there is a potentially valuable exemption for those who wish to dispose of wine that has gained significantly in value since they acquired it.’ A near decade of record low …

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