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HMRC – reasonable excuse

HMRC cannot impose a ‘penalty’ if the taxpayer took ‘reasonable care’ to avoid an inaccuracy. The general rule is that if the taxpayer takes professional advice then that will be a reasonable ...

Section 106 – dispute resolution

Section 106 dispute resolution is intended to free up protracted s106 negotiations between LAs and developers. As such, the aim is to speed up the granting of planning permissions. ...

Trusts – tax avoidance

What’s the difference between legitimate tax arrangements and abusive tax avoidance? The author of this useful article highlights the difference following the media coverage concerning the late Duke of Westminster’s estate and his tax affairs. ...

Airbnb – unlawful letting

There has been much publicity about the Upper Tribunal decision on whether a long-lease T can do short-term holiday lets (eg airbnb). The conclusion is that, in most instances, such lettings will be in breach ...

Divorce – pensions

The author considers recent cases concerning the sharing of foreign pensions on divorce, and asks how a significant change from established practice will affect the court’s power to rule on foreign pensions. ...

Damages – vulnerable clients

  A vulnerable client may have sufficient capacity to give instructions on the conduct of the claim (and any settlement offer), but that does not necessarily mean that the client has the capacity needed to ...

Final warning – inappropriate?

  It is now clearly established that there is a high bar for a claimant who wants to challenge (in a later unfair dismissal action) an employer’s warning that was still existing at the date ...

Litigation funders – update

  A funding arrangement (ie third-party litigation funding) basically offers a risk-free source of finance. If the party is unsuccessful with its claim then it will generally not have to pay anything to the funder. ...

Sub-letting – ‘family’

  A recent case provides a clear warning of the dangers of accepting a lease which restricts use to ‘a single private dwelling house in the occupation of the lessee and his family’. In essence, ...

Offences – Modern Slavery Act

The Law Society has issued a practice note on the Modern Slavery Act 2015 which gives solicitors guidance on complying with s54 of the Act. It provides very practical advice and highlights examples of good ...

SDT – fining guidelines

The Solicitors Disciplinary Tribunal has for the first time published fining bands guidance, along with commentary on the more detailed mitigating factors. ...

Cybercrime – Friday pm

According to the SRA, three-quarters or all cybercrime occurs on a Friday afternoon (usually by e-mail modification – hacking into the e-mail of a client, so that, typically, bank details can be changed). The Law ...


Most-read articles

HMRC – reasonable excuse
Wednesday, 08 February 2017
HMRC cannot impose a ‘penalty’ if the taxpayer took ‘reasonable care’ to avoid an inaccuracy. The general rule is that if the taxpayer takes professional advice then that will be a reasonable... Read more...
Cybercrime – Friday pm
Wednesday, 08 February 2017
According to the SRA, three-quarters or all cybercrime occurs on a Friday afternoon (usually by e-mail modification – hacking into the e-mail of a client, so that, typically, bank details can be... Read more...
Offences – Modern Slavery Act
Wednesday, 08 February 2017
The Law Society has issued a practice note on the Modern Slavery Act 2015 which gives solicitors guidance on complying with s54 of the Act. It provides very practical advice and highlights examples... Read more...
Final warning – inappropriate?
Wednesday, 08 February 2017
  It is now clearly established that there is a high bar for a claimant who wants to challenge (in a later unfair dismissal action) an employer’s warning that was still existing at the date of... Read more...
Divorce – pensions
Wednesday, 08 February 2017
The author considers recent cases concerning the sharing of foreign pensions on divorce, and asks how a significant change from established practice will affect the court’s power to rule on foreign... Read more...
Airbnb – unlawful letting
Wednesday, 08 February 2017
There has been much publicity about the Upper Tribunal decision on whether a long-lease T can do short-term holiday lets (eg airbnb). The conclusion is that, in most instances, such lettings will be... Read more...
Sub-letting – ‘family’
Wednesday, 08 February 2017
  A recent case provides a clear warning of the dangers of accepting a lease which restricts use to ‘a single private dwelling house in the occupation of the lessee and his family’. In essence,... Read more...
Damages – vulnerable clients
Wednesday, 08 February 2017
  A vulnerable client may have sufficient capacity to give instructions on the conduct of the claim (and any settlement offer), but that does not necessarily mean that the client has the capacity... Read more...
Section 106 – dispute resolution
Wednesday, 08 February 2017
Section 106 dispute resolution is intended to free up protracted s106 negotiations between LAs and developers. As such, the aim is to speed up the granting of planning permissions. Read more...
Litigation funders – update
Wednesday, 08 February 2017
  A funding arrangement (ie third-party litigation funding) basically offers a risk-free source of finance. If the party is unsuccessful with its claim then it will generally not have to pay... Read more...

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