Holly Tootill, Clare Williams and Hannah Pilling ask how, when and why third parties should be joined to financial remedy proceedings The issue of joinder of other parties is now routinely raised in every case where there is even a hint that there may be a third-party interest. The power of the court to join …
Continue reading "Third parties: To join or not to join"
This post is only available to members.
Wills & Trusts Law Reports | Autumn 2017 #169The appeal concerned a tax avoidance scheme by which employers paid remuneration to their employees through an employees’ remuneration trust in the hope that the scheme would avoid liability to income tax and Class 1 national insurance contributions. The question on appeal was whether an employee’s remuneration was taxable as their emoluments or earnings when it was paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
The employing companies, including RFC, operated the tax avoidance scheme in the tax years between...
Lehna Hewitt reviews the courts’ approach to cases where an order may be made on the basis of assets owned by a third party ‘There will be occasions when it becomes permissible for a judge deliberately to frame his orders in a form which affords judicious encouragement to third parties.’ The recent Court of Appeal …
Continue reading "Third Parties: Crossing the line"
This post is only available to members.
Vicki McLynn considers the question of the interests of third parties in financial remedy proceedings ‘When the family court is determining a dispute between a spouse and a third party it must be approached on the same basis as if it were being determined by the Chancery Division.’ The issue of third-party interests in financial …
Continue reading "Third Parties: To join or not to join?"
This post is only available to members.