Private Client News

Possible Separation From Mother Intolerable, Rules CourtAugust 12, 2018

Relationships that start on the Internet are already leading to some interesting situations. A recent family case involved a British woman who had met a...

Hacking Episode a ‘Reasonable Excuse’ for Late Filing of Tax ReturnsAugust 8, 2018

Taxpayers are personally responsible for filing their tax returns on time, and failing to do so can lead to stiff financial penalties. However, in one...

Money in a Bank Account Is Not Property – Guideline Court of Appeal RulingAugust 6, 2018

Money in a bank account represents the debt due from the bank to the account holder and is not 'property' in the eyes of the...

Disappointed Children Fail to Overturn WillAugust 2, 2018

When a will is made late in life which materially changes how an estate is to be distributed (especially when the new will favours one...

Pre-Nup Upheld When Implications UnderstoodJuly 31, 2018

Family judges will approach pre-nuptial agreements with greater respect following a landmark Court of Appeal ruling in a 'big money' divorce case. The Court agreed...

What Seems Reasonable to You…July 29, 2018

It is a common term in a lease for the tenants to have to seek permission from the landlord if they want to do something...

A Little Too Much Knowledge Can Be a Dangerous ThingJuly 24, 2018

There are special rules for people working in the UK on short-term secondment from employers based abroad. Many do not become taxpayers under the UK...

Unnecessary Risk-Taking Means Tour Operator Not Liable for AccidentJuly 19, 2018

With the holiday season upon us, a recent case shows that there are limits to the liability of tour operators when accidents occur, especially when...

Inheritance Tax – ‘Hope Value’ Relevant to Property ValuationsJuly 8, 2018

When valuing a property for Inheritance Tax (IHT) purposes, is it legitimate to take into account its potential for enlargement or improvement – so-called 'hope...

Confidentiality – Don’t Give In to ThreatsJune 17, 2018

If you are facing menacing demands for money, you should take legal advice straight away. In a recent case, the High Court came to the...