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How do you prove that you are married when a valid marriage certificate is not available? This question may not often arise, but it does sometimes happen that a marriage certificate cannot be produced, which can be particularly problematic when someone is...
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When an adjudicator in a construction dispute gives a ruling, the decision can only be appealed on a limited number of grounds. One of these is ‘breach of natural justice’, which means that the adjudicator’s decision is so obviously flawed...
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So-called ‘discounted gift schemes’ have been used in Inheritance Tax (IHT) planning for many years. The basic idea behind them is that a gift is made by a person whose estate is likely to be subject to IHT and the gift is so structured (usually...
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Although roads and pavements cannot be guaranteed to be kept safe to use at all times (for example, during exceptionally cold weather, when ice can form quickly), the authority responsible for any public space must take reasonable care to ensure that it is...
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The Government has announced its proposals for reform of the employment law system following its consultation, ‘Resolving Workplace Disputes’, and the Red Tape Challenge review of employment law. The aim is to replace overburdensome regulation...
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Design rights are not the same as copyright, but are valuable intellectual property assets nonetheless. Consider the traditional Coca-Cola bottle, which instantly conveys the brand image to the consumer. Accordingly, companies are highly protective of their...
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According to a recent ‘Which?’ report, landlords are lazy when it comes to making sure that costs such as insurance premiums and the like, that are passed on to their tenants, represent good value for money. In some cases, it is thought that the...
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When a dispute arises concerning the meaning of a contract term that is capable of being interpreted in more than one way, the resolution is normally to be found in the interpretation which is most consistent with common business practice and sense. Unclear...
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A recent case ( Whitham v Club 24 Ltd. t/a Ventura ) sheds further light on how an employer should respond if an employee makes derogatory remarks concerning the workplace on a social networking site. Mrs Whitham worked as a team leader at Club 24 Ltd.,...
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A consultation on ways of making it easier for social housing providers to evict problem tenants has recently closed. It is proposed that landlords be given the right, in appropriate circumstances, to evict tenants who have been proven to have acted in an...
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HM Revenue and Customs (HMRC) have tasked a new team of 200 investigators and specialists, the ‘Affluent Team’, with identifying wealthy tax avoiders. One of the first targets of the team is wealthy individuals who own land and property abroad....
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HM Revenue and Customs (HMRC) will be targeting 6,000 Swiss bank accounts for further enquiry following the completion of the preliminary review resulting from the co-operation agreement in the area of taxation between Switzerland and the UK, which was...
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When a woman updated her will in 2003, she had no way of knowing that a simple change to a precedent document could cause problems for her executors several years later. There was no intention to change one of the main provisions of the will, which was that...
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There has recently been a further case on long-term sickness and a worker’s right to accrue untaken annual holiday leave ( Fraser v Southwest London St George’s Mental Health Trust ). Mrs Fraser was on long-term sick leave after she injured her...
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Although pre-nuptial agreements are persuasive rather than binding in the British courts, a recent ruling of the High Court on a French ‘pre-nup’ illustrates clearly the current approach of the courts. It involved a very wealthy French couple...
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When a property is owned by two people as joint tenants (where the title to the property is owned by each of them, so that if one dies, the other inherits the property by survivorship), each of them is considered to be the legal owner of the property. A man...
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Creating a commercial database and keeping it up to date is an expensive business and owners of such databases often take precautions to make sure they are not used without permission. One method of doing this is for the owners of databases to plant...
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What is it : A payment towards local community infrastructure (this does not include contributions towards affordable housing!) based on the net additional increase in floor space as a result of development. The charge will be set per square meter, and it...
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A North Somerset man has received a six-figure sum in compensation after a mistake during an operation on his heart led to him having to have a pacemaker fitted. Steve Edwards, 51, an NHS manager from Weston-super-Mare, was undergoing treatment for an...
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When a supplier to a marquee company was not paid for goods it had supplied, the directors told the supplier that the company was waiting for an insurance claim to be settled, after which payments would be made as usual. In reality, there was no insurance...
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The wave of litigation which has followed the turmoil in the financial markets as a result of the credit crunch has led to many decisions that have resulted in those suing financial institutions being left to lick their wounds (and also facing sizeable legal...
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The Supreme Court has denied HM Revenue and Customs (HMRC) the right of appeal in a tax case involving a series of transactions that were carried out for no commercial purpose but which led to a tax saving by the taxpayer. The decision represents a blow for...
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A court ruling that a spouse’s lottery winnings were not ‘matrimonial property’ so were not subject to the usual rule of equal division between the spouses when the marriage broke up received much publicity recently. The normal rule on...
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The Ministry of Justice (MoJ) has now published its response to the recent consultation on proposals to criminalise squatting. The consultation paper, entitled ‘Options for dealing with squatting’ , received over 2,000 responses. As a first...
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Under the Disability Discrimination Act 1995 (now superseded by the Equality Act 2010 ), when deciding whether or not an employer took sufficient steps to comply with its duty to make reasonable adjustments to remove a disadvantage faced by a disabled...
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HM Revenue and Customs (HMRC) have announced that the Mortgage Verification Scheme (MVS), which was developed in co-operation with the Council of Mortgage Lenders and the Building Societies Association and run as a pilot scheme in March 2010, is now fully...
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When a Jersey multi-millionaire gave most of his assets away to one of his daughters in the months prior to his death, leaving an estate of less than £100,000 to be shared by all three of his children, it was perhaps inevitable that a legal challenge...
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The Privacy and Electronic Communications (EC Directive) (Amendment) Regulations 2011 , which came into force on 26 May 2011, made changes to the rules that apply to websites using cookies and similar technologies to remember a user’s preferences....
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The scheme set up by the Government to assess the value of Northern Rock shares, for the purposes of deciding whether or not compensation was due to shareholders, concluded that without government support the shares would be valueless. A group of...
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The Bribery Act 2010 came into force on 1 July 2011. Under Section 2 of the Act, it is an offence for a person to request, agree to receive or accept a financial or other advantage intending that, in consequence, a relevant function or activity should be...
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In Williamson & Soden Solicitors v Briars , the Employment Appeal Tribunal (EAT) considered the employment status of a solicitor who was described as a partner of the firm and whose remuneration was by way of a ‘guaranteed profit share’...
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HM Revenue and Customs (HMRC) have had difficulties in the past in checking on property sales to ensure that the ‘principal private residence’ exemption for Capital Gains Tax (CGT) is being used correctly. Notwithstanding the complexity of the...
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HM Revenue and Customs (HMRC) have announced that, from 1 January 2012, supplies made by employers under salary sacrifice schemes (schemes whereby an employee accepts a lower salary in return for receiving certain benefits) will be treated as taxable...
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When a marriage or civil partnership breaks up and there is a significant risk that one party may move assets (normally cash in bank accounts) ‘out of sight’, it is sometimes possible to obtain a ‘freezing order’ to prevent the sums...
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The Forum of Private Business (FPB) has reported a noticeable increase in calls to its helpline from businesses that inadvertently included on their websites images that are protected by copyright and subsequently received demands for payment from the...
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A recent case illustrates how strong the evidence must be before the presumption that a person making a will has the mental capacity to do so will be overturned. It involved an elderly woman who died leaving an estate of a little under £150,000. Her...
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When a house is bought or sold, the prospective purchaser makes what are called ‘pre-contract enquiries’ in order to establish the exact details of the property being bought. These are normally in the form of a standard set of questions with any...
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It is common for service charges to be paid ‘on account’ of the annual cost, based on estimates, and a final account to be made up some time after the year end, based on the actual costs incurred. However, not all landlords are diligent about...
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There are generally strict time limits that apply when presenting a claim for unfair dismissal to the Employment Tribunal (ET). Normally, a claim must be lodged before the end of a three-month period beginning with the effective date of termination (EDT)....
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Most people probably do not realise that a highway authority’s responsibility for keeping the roads safe to use is very limited. In practical terms, so many things can happen to a road that it would be unreasonable for the authority to be responsible...
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One of the rules that applies to the administration of estates is that whilst a person appointed as executor under a will can refuse to accept the appointment, once an executor ‘intermeddles’ in the estate, in principle he or she cannot then...
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The penalties for engaging in anti-competitive behaviour are very substantial but, recognising that cartel (price-fixing) behaviour is difficult to detect, the Office of Fair Trading (OFT) has a ‘leniency programme’, which operates to give...
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The cardinal rule in proceedings involving children is that the welfare of the child comes first. In some cases, the interests of individual children in a family are sufficiently different for them to be considered separately. In a case involving a...
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The Government is proposing to integrate the operation of the Income Tax and National Insurance Contributions systems, as announced in the 2011 Budget. Following an initial consultation with businesses and other interested parties, to gather evidence on the...
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When an elderly woman passed away, her daughter, who was her personal representative, realised that some of her late mother’s land was occupied unlawfully by three people. She brought an action against them , seeking to recover possession of the land...
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The Ministry of Justice (MoJ) has issued for consultation proposals for introducing fees for those wishing to lodge a claim with an Employment Tribunal (ET) or an appeal with the Employment Appeal Tribunal (EAT). Currently, the system is free to use and in...
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In order for an asset to be removed from an estate for Inheritance Tax (IHT) purposes, the donor of the asset must retain no benefit from it after the legal title to it passes. Complex ‘reservation of benefit’ legislation exists to ensure that...
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In July, the Equality and Human Rights Commission (EHRC) announced that it had applied to intervene in four cases due to be heard by the European Court of Human Rights, all of which were brought by Christian employees who claimed to be victims of religious...
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When one business uses the trade marks of another, an action may be able to be brought for trade mark infringement and possibly also for ‘passing off’ – the term given to the situation in which a business attempts to profit by presenting...
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The UK has been proceeding apace in its attempts to develop ‘green’ energy, and wind turbines are appearing all over the country – including in such seemingly unlikely spots as beside the M25. However, no matter what their benefits as...
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A husband has lost his appeal against an order made in July 2010 for ancillary relief (the legal term for financial provision for an ex-spouse) that put family assets of £10 million, including £7 million held in two trusts, into the pool of...
