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Inheritance Tax (IHT) is not only payable on the value of the estate of a deceased person, but can also be levied on 'transfers of value' from the deceased's estate in the seven (exceptionally 14) years prior to their death. But what counts as a transfer of...
You might think that where the boundaries of property lie should be clear, but boundary disputes are a fruitful source of argument in the courts. A recent case arose when, between contracts being exchanged on a property and the completion of its purchase, a...
It is a mark of a civilised society that anyone who suffers a wrong at the hands of state authorities is entitled to compensation. In a case on point, a prisoner whose release was considerably delayed when the Parole Board was stricken by staff shortages ...
In a landmark judgment, the Court of Appeal has confirmed that individual managers can be held personally liable for dismissal in whistleblowing claims ( Timis and Another v Osipov and Another ). The case concerned the former CEO of an oil exploration...
The Financial Ombudsman Service (FOS) exists to deal with complaints between financial service businesses (such as banks, insurance brokers, and loan and mortgage providers) and their customers – some of which are also businesses. Access to the FOS is...
The distinction between tenancies and licences to occupy premises is crucial but not always easy to draw. A High Court case where this proved central concerned an agreement by which a security company allowed a man to occupy a vacant office block in order...
It may sound overcautious to say so, but it is always worth taking legal advice before entering into any significant arrangement, even when it is with a trusted member of the family. Failing to do so has proved to be an expensive lesson for a woman who has...
The recent Budget contained an announcement that will be unwelcome news for some property owners. The sale of a person's principal private residence has always received favourable treatment for Capital Gains Tax (CGT) purposes. Normally such sales are...
Many employers require their staff to sign copyright agreements by which they give up their intellectual property rights to designs or other works created in the course of their employment. In an important decision concerning a luxury leather goods...
Proposals to link the cost of being granted probate over an estate valued at more than £5,000 (currently fixed at £215 for those applying individually or £155 if applying through a solicitor) to the value of the estate were announced in...