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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The CA has heard an interesting case in relation to the modification of covenants under s84 LPA 1925. The CA summarised the issues thus: ‘1. The central issue in this appeal is whether restrictive covenants in a lease provide the lessor, which is also the planning authority, with practical benefits of substantial value or advantage …
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HMLR has updated PG74 (searches of the index of proprietors’ names). This is an important search which enables the applicant to establish whether there are any registered titles against the name/s. It can be useful for PRs, for example, but cannot be used as a mere ‘fishing exercise’. Section 2 has been updated to remove …
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New guidance on the use of covert recordings in children proceedings has been published by the Family Justice Council. The guidance is aimed at both professionals and LIPs and comes against the background of an increase in covert recordings by private individuals in family proceedings. The FJC says there is a need for clear guidance, …
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The issue of payment of expert witness reports often arises in family proceedings. In this public law judgment, the President of the Family Division considered what should happen where the instruction of an expert witness has been authorised and their fee is to be covered by each party equally – but it exceeds what the …
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HMLR has updated PG21 (using our forms for complex and more unusual transactions). Section 14.1 has been amended to reflect current HM Revenue & Customs practice on submitting online SDLT returns for multiple properties. Section 14.1 now reads: ‘14.1 Stamp Duty Land Tax In most cases where there are multiple properties, the Land Transaction Return …
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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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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 …
D was sentenced to life imprisonment with a minimum term of 22 years following the attempted murder of his estranged wife (W). He had a history of violence and was already subjected to a NMO barring him from contacting W. D appealed his conviction, unsuccessfully, on several grounds. However, the CA found that the judge …
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The LA successfully appealed a finding that a baby’s injuries occurred during an assault by F on M, rather than a subsequent event before a second admission to hospital. The child (C), the youngest of five children, suffered severe head injuries in November 2023 at just three weeks old. The parents gave differing and changing …
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