Private Client
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Prior to the introduction of revised procedures (set out in regulations under section 68 of the Countryside and Rights of Way Act 2000, which came into effect in July 2002), people who had to cross common land in order to reach their homes were sometimes...
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A family who inherited land were also held to have inherited an obscure ancient liability, which ended up costing them dearly, after a recent decision by the House of Lords.
When presented with a bill for £95,000 for repairing the...
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The most important requirements for adoption are that the adopter must be over 21 years of age, the child to be adopted must be under the age of 18 and that joint applications to adopt can only be made by married couples and civil partners. Unmarried couples...
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In March 2005, the rules relating to approaching people regarding financial promotions were relaxed so that so called ‘sophisticated investors’ and high net worth individuals (HNWIs) could be more easily approached with a view to making...
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When dealing with an estate, an increasing problem for executors is the valuation of assets in the form of the chattels of the deceased. In probate terminology, chattels are the ‘everyday’ assets such as furniture and ordinary possessions, as...
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Inheritance tax (IHT) is payable at 40 per cent on the net value of a person’s estate above (2008/9 rates) £312,000 (the current nil rate band). It affects an increasing number of people owing to the rise in house prices in recent years. One...
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Divorce is seldom an easy business, but the problems are compounded when there is a family business involved. The division of the spoils has traditionally been the subject of a great deal of argument, but recent cases have at least clarified the thinking of...
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In the UK, there are quite generous exemptions from Inheritance Tax (IHT) which apply to business assets. One problem with making use of such exemptions is the effect this may have on the subsequent value of the relevant assets for Capital Gains Tax (CGT)...
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Ownership of two homes in the UK is becoming more commonplace as couples who both own houses marry, houses are inherited, parents buy houses for their children to live in, or people just buy a place in the country, either to let or to escape to at weekends....
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A care order is a court order that places a child under the care of a local council. The local council then shares parental responsibility for the child with the parents and will make most of the important decisions about the child's upbringing, such as...
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A will expresses the final wishes of the deceased person and it is commonly thought that a will is irrevocable after death. However, provided everyone agrees, it is normally possible to vary a will provided that the application is made within two years of...
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From 2003-4 Self-Assessment Tax Returns have included a facility to enable individuals to donate some or all of any tax repayment to a chosen charity.
Participating charities have signed up with the Inland Revenue and been allocated a...
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The regime governing charities has been progressively tightened up over the years, making the sort of scandals that were once not uncommon much more of a rarity. This means that trustees now have to adopt a more professional attitude to the management of a...
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Increasing numbers of people are spending substantial periods of time away from their homes on account of working away, having a second home or for any of a number of other reasons. Houses can also frequently be empty for substantial periods after the death...
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Arrangements over the custody of children (called residence arrangements by lawyers) after the breakdown of a relationship are usually best decided without the intervention of the court. Unfortunately, it is not always possible for the two parties to...
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The first Civil Partnerships were formed on 21 December 2005, after the Civil Partnerships Act 2004 came into effect on 5 December 2005. Same-sex marriages contracted abroad, however, have been recognised as valid civil partnerships from 5 December 2005....
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One of the most common myths in English law is that there is such a thing as a ‘common law marriage’. It simply doesn’t exist and this misapprehension has led the Law Commission to suggest proposals giving additional rights to cohabiting...
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When one member of a cohabiting couple dies, it can come as an unpleasant surprise to the bereaved partner to discover that not all of their late partner’s estate will pass to them in the absence of a will. It is only when this happens that many people...
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Most claims for damages are claims for damages or losses which have actually happened. For example, if a lorry mounted the pavement and smashed a garden wall, the claim would be for the cost of restoring the wall to its former condition. The law relating to...
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The right to reclaim VAT on residential conversion works was further clarified by a case brought in the Court of Appeal recently. The argument involved the conversion of a residential school building which produced a private residence plus a further three...
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Most people require credit at some time, whether it is in the form of a credit card, a loan or an overdraft. However careful you are, it is possible to find yourself blacklisted for credit purposes.
When you apply for credit, the lender...
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Since 1st January 2005, all electrical work carried out in dwellings has had to comply with part P of the Building Regulations and be carried out by a person who is competent to do the work.
All work which involves adding a new circuit...
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Approximately one in six marriages in the European Union is between persons of different nationalities. Not surprisingly, approximately one in six divorces also involves spouses of different nationalities.
This can make for some...
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When it comes to dealing with money and divorce, it is important to know what has to be taken into account and the powers available to arrive at fair decisions.
For most couples, the basic problem is how to finance two separate households...
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An interesting attempt at a defence came to nothing in a recent traffic accident case.
It involved a driver who, having missed his turning, decided to do a U-turn in the road. The visibility where he chose to carry out the...