M appealed an order for overnight staying contact with F, which had been made despite a fact-finding hearing being listed in respect of alleged domestic abuse. In earlier FLA proceedings, the judge had made specific and serious findings against F – including sexual assaults, and using excessive force to restrain M. And though the judge …
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Secret trusts are uncommon and the law is complex. A secret trust arises when the testator makes a will leaving, on its face, a gift to a beneficiary outright, but where that beneficiary previously agreed with the testator to hold the gift on trust for ultimate beneficiaries. In his will, T left most of his …
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Practitioners should note an important SC ruling upholding the long-standing no-profit rule, clarifying that it applies strictly to trustees and other fiduciaries who profit from their position. Fiduciaries owe a legal duty to act in good faith, and in the best interests of the beneficiaries when dealing with trust assets. Executors and estate administrators holding …
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Practitioners advising charities and trustees will be interested in new regulatory guidance on paying trustees. The Charity Commission has published what is calls ‘redesigned’ guidance on paying voluntary trustees. Charity trustees, and connected persons, must not be paid by the charity unless it is clearly in the charity’s best interests, the guidance has clarified. It …
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HMRC’s interest rates on underpaid and overpaid tax and duties are linked to the Bank of England base rate. On 8 May 2025, the BOE base rate was cut by 0.25 percentage points, to 4.25%. HMRC has updated its guidance to include the new rates applying from: 19 May 2025 for the purpose of corporation …
HMRC has issued a warning which is of interest to BTL investors and their advisors. HMRC states: ‘HMRC is aware of a tax avoidance scheme being marketed to landlords, which enables them to transfer their property business to a company using a Limited Liability Partnership (LLP), to save Capital Gains Tax. HMRC’s view is that …
The LAA’s online digital services were subject to a cyber attack on 23 April. Affected firms will be all too aware. The LAA states: ‘On Friday 16 May we discovered the attack was more extensive than originally understood and that the group behind it had accessed a large amount of information relating to legal aid …
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Law firms thinking of taking on apprentices should be aware of a change to the age eligibility criteria in the funding arrangements, recently announced by the government: ‘Changes to funding for level 7 apprenticeships The government is refocusing investment towards young people at the start of their working lives, rather than those already in work …
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The Technology and Construction Court has handed down an important decision which could have far-reaching consequences. The hearing was concerned with a construction dispute; the claimant is a property developer and the defendant trades as a demolition contractor. The dispute arises out of demolition works at a site that the claimant was developing in Norwich. …
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The HC has heard an interesting case regarding the appropriate method of service for an injunction. The case involved an application for an injunction by the luxury brand, Chanel Ltd, against a former employee. The HC summarised the facts as follows: ‘4. …Her employment ended following a First Settlement Agreement dated 29 March 2022, which …
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