The issue of disability discrimination features heavily in employment cases, so it is useful to see how it is handled. In a recent case, the EAT had to consider the timing of a person’s disability. The case summary is as follows: ‘Summary Disability discrimination The Claimant brought two claims in the employment tribunal in which …
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Practitioners should always be alive to the possibility of conflicts of interest arising. The SRA has recently fined a solicitor for such a breach. The solicitor acted for two clients where one of them relinquished the beneficial ownership of their property to the other. There was a conflict of their interests and no substantially common …
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This was a ruling on cross-applications in the course of a very high-value FR dispute. H had built up significant wealth through several business ventures in his home country. In 2007, when the parties began cohabiting, his business wealth was at least £565m. However, he now claimed that war had ‘ravaged’ his finances – a …
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SDLT has become increasingly complex, but it is still up to practitioners to ensure that SDLT is properly calculated and that any reliefs are properly applied. It is of note therefore that on 30 July 2024, HMRC updated the SDLT manual in relation to first-time buyer relief (SDLTM29800 – Reliefs: First Time Buyers). It will …
A transfer of residence can be justified where there are genuine risk factors – usually where a child has suffered, or there is a significant risk of, serious physical or sexual harm. In this case, the LA was severely criticised by the court for the draconian way it secured the transfer of a child residence …
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Attorneys and deputies – including private client practitioners acting in those roles as professional attorneys/deputies – should note refreshed OPG guidance on gifting. Gifting on P’s behalf can only take place in certain situations and if in P’s best interests. The guidance sets out the current legal framework and the OPG’s approach in circumstances where …
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Family lawyers will be interested in a new Commons research paper on child maintenance calculations under the statutory 2012 scheme, setting out how the CMS calculates maintenance payable. It includes what is defined as ‘income’ (can it be unearned income? for example); whether other income can change the calculation; how income figures are kept up-to-date; …
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Confusion or lack of communication at HMRC meant it was not permitted to pursue an IHT underpayment because a clearance certificate had been issued. An IHT-planning arrangement had been created just days before T’s death in 2011. She settled initial capital of £20,000 into a trust, which was also to receive a £1.4m term loan facility …
Continue reading “IHT – tax planning scheme; HMRC error”
A girl appeared to have escaped an attempted forced marriage abroad. It was unclear which public body should take the lead in securing her return to the UK, where country X would only agree to her return if UK officials collected her. Cusworth J provides important observations and guidance on the roles of public bodies …
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HMRC has finally issued new simplified IHT forms for the formal reporting of chargeable events where IHT is payable on a trust or gift, replacing earlier forms. It has also issued related guidance. No longer does IHT100 need to be completed, along with additional forms and schedules for each chargeable event as before. Now, submission …
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