Given that IHT due on an estate is payable before a grant of representation is issued, the PRs may be unable to raise sufficient funds to make the payment. HMRC may agree to postpone payment of IHT (either in whole or in part) on an application for a grant on credit. However, interest continues as …
Continue reading “Inheritance tax – grant on credit”
HMLR has issued an interesting blog on the ways that it will deal with discounts and incentives, which all conveyancers should read. HMLR summarises the issue thus: ‘The Council of Mortgage Lenders requires conveyancers to tell lenders when a discount or incentive is given as part of a property’s purchase price. This helps lenders decide …
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The CA has heard a case regarding the extent to which a lender will be put on inquiry as to the possibility of undue influence where a secured loan is made to joint borrowers. Practical Law summarises the case: ‘The Court of Appeal was asked to consider a possible additional category of transaction involving joint …
Continue reading “Joint loans – Etridge”
The EAT has heard an interesting case regarding a failure by the ET to give sufficient weight to a medical report. The case summary is as follows: ‘Disability discrimination – disabled person – section 6 Equality Act 2010 Practice and procedure – deposit order – rule 39 schedule 1 of the Employment Tribunal (Constitution and …
Continue reading “PTSD – disability”
The EAT has heard an interesting case against the dismissal of the claimant’s claim of automatic unfair dismissal. Relevant facts The respondent’s business includes the sale and distribution of personal protective equipment (PPE). The claimant was employed from 8 May 2018 as a sales and project marketing co-ordinator. He lived five miles from his place …
Continue reading “Unfair dismissal – health and safety”
HMLR has updated PG67 (evidence of identity). Section 11 has been amended to clarify that, if a firm submits one set of identity evidence to cover multiple applications, it must be stated in each application that the confirmation of identity evidence has been lodged as part of an application against another title and state the …
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Diagnoses of various conditions on the spectrum of neurodiversity are increasing exponentially, so family practitioners will not be surprised if they see an increase in cases where a child’s diagnosis, such as autism, is an issue to take into account. Here, F had applied for a CAO and the High Court gave its determination in …
Continue reading “Private children proceedings – neurodiverse children”
The existence of an imbalance of economic power between divorcing parties is not in itself evidence of an abuse of that power. The judge made this important remark in a final hearing on M’s application for financial provision under the CA 1989. M wanted F to buy a £750,000 property for her and the parties’ …
Continue reading “Financial remedies – economic abuse”
HMLR has updated section 8 of PG6 (devolution on the death of a registered proprietor) which has been amended to clarify what evidence is required for the removal of a restriction in Form A from the register. This is an important area where errors are often made, so practitioners should read it carefully. Section 8 …
The EAT has heard a case involving the recording of ET proceedings. The appeal was against an ET judgment in which the appellant was not allowed to recording tribunal proceedings. ‘The Claimant/Appellant applied to the Employment Tribunal to be allowed to record a 3-day preliminary hearing. The Employment Judge declined to grant the application as …
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