The tax regime is subject to constant change and it is generally up to taxpayers to keep their knowledge up to date in a fluid landscape. However, as a case concerning tax charged on high-income recipients of Child Benefit showed, HM Revenue and Customs (HMRC) is also under a duty to keep the public informed. […]
Until no-fault divorce comes into being in the UK, the current fault-based divorce system requires one party to cite a ground for divorce; in other words, they must provide the court with a reason why the relationship has irretrievably broken down. The petitioner (person applying for the divorce) must provide evidence to support their chosen […]
According to figures published by the Ministry of Justice (MoJ), the current average waiting time for grants of probate is 35 working days (April 2021). During the last quarter of 2020, the wait time was running at around seven weeks; with the MoJ stating that seven weeks had been a typical timeframe throughout the pandemic […]
In a ruling of interest to anyone engaged in renting out furnished properties, the First-tier Tribunal (FTT) has taken a restrictive approach to the circumstances in which such enterprises may qualify for Business Property Relief (BPR) from Inheritance Tax (IHT). The case concerned a house set in scenic grounds which had been converted into five […]
In March 2020, 53-year-old Derek Draper, husband of Kate Garraway, contracted COVID-19 and was put into a medical coma in an intensive care unit. In the next few months, as her husband became seriously ill, the TV presenter learned first-hand the perils of not having lasting power of attorney. The “financial mess” she described publicly […]
Rather than giving money to your children directly, you may choose for a variety of good reasons to provide for them by way of a discretionary trust. Such a step is a serious matter, however, and as a High Court case underlined, it is extremely difficult to alter a trust deed after it has been […]
Any good lawyer will tell you that it is far better for divorcing couples to agree how their assets should be divided, rather than fighting it out in court. A Court of Appeal case showed, however, that, where personal animosity persists, it is only too easy for the terms of such agreements to themselves become […]
Should vulnerable people who lack the mental capacity to make important decisions for themselves be vaccinated against COVID-19 even in the face of objections from their loved ones? The High Court confronted that uniquely difficult issue in the case of an 80-year-old care home resident who was suffering from dementia. The woman’s son did not […]
Disputes between neighbours frequently inflict enormous emotional and financial harm on all involved. A High Court dispute concerning use of a shared driveway showed why any lawyer would advise sensible negotiation as a far better alternative to litigation. A couple’s right of way over the driveway, by which they accessed their rural home, was restricted […]
When the recording artist Prince died without a Will in 2016, aged 57, controversy soon began surrounding the administration of his estate. Fast-forward almost five years and the storm is still raging as the IRS (Internal Revenue Service) has determined that the estate administrators’ original valuation of the estate was woefully low. In fact, the […]
