Recent Posts
Window of opportunity to maximise pension relief
George Osborne's decision to review pension reliefs early next year gives a few more months in which to ensure that you have claimed the...
05/11/15HMRC wins the Rangers tax appeal!
The Court of Session has confirmed that HMRC has won the case against Rangers football club. The court has confirmed that payments in to...
04/11/15Rangers lose at home.
Rangers lose their latest appeal on the improper use of EBTs. I can not imagine it was a shock result. HMRC are never happier than when...
04/11/15Premier-league footballer successful in halving £60k p.a. child maintenance
The case of Re TW and TM (Minors) [2015] EWHC 3054 (Fam)is an appeal by the father against child maintenance orders made under Schedule 1...
04/11/15Changes to buy-to-let mortgages
From 21 March 2016 new rules will regulate buy-to-let mortgages. There will be two types of buy-to-let borrowers - consumer and...
03/11/15Do you have a Will?
Why make a Will? Research shows that less than one third of adults have made Wills and one in six Wills are out of date. If you do...
03/11/15Justice Mostyn attacks 'abysmal' litigant in person
In the recent case of Veluppillai v Veluppillai [2015] EWHC 3095 (Fam) the husband, a litigant in person, was heavily criticised for...
03/11/15Number of Will Disputes Increasing.
The increasing number of post-death disputes is not due to a change in the law but as a result of our changing demographic and social...
03/11/15Coping 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...
14/10/15