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Testamentary capacity – mental capacity and challenging Wills
Mental capacity is critical to making a Will. The concept is known as 'testamentary capacity' and concerns the ability of a person (the testator) to make a Will. Many disputes...
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Drafting contracts with Coronavirus in mind – a Force Majeure
Drafting contracts requires anticipating the future. Your legal team need to be thinking about the events which can cost you. If you are not properly protected, Coronavirus has the potential...
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SDLT Case Notes – March 2020
Welcome to March's edition of the Stamp Duty Land Tax Case Notes from SDLT expert John Shallcross. As well as a number of guides on line, he is putting on line...
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Reform of Inheritance Tax – Part II
In the first of these two articles, James Greig gave a light-hearted defence of inheritance tax (IHT) in its current form, before conceding that change had to happen. You can...
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Quoted Eurobonds
Where a UK company is funded by off-shore loans, payments of interest – even to an intra-group lender – will be subject to UK withholding tax. However, the tax withholding...
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New immigration rules: Transformation or Points Based Reload?
With the Government’s announcement of its new points-based system for EU workers comes a strong degree of anxiety – for individuals and businesses alike, and particularly the care and hospitality...
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Brexit battle lines – what are the big issues in 2020?
There may have been a few sore heads on 1 February this year, but the reality is the time at which we left the EU on 31 January probably passed...
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Are Islamic religious marriages valid in England and Wales?
Judgment was handed down in the case of Akhter v Khan recently, confirming that religious marriage ceremonies performed in England and Wales are not valid marriages. What did the case...
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Facebook Evidence and Immunity from Planning Enforcement
A recent planning inspector's decision involving a Facebook post highlights the wide range of dating evidence that can be relied on to prove that unauthorised development is immune from planning...
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Your Last Will and Testament – avoiding unnecessary drama
I have been a fan of the Bafta-winning comedy drama Cold Feet since the first series which aired back in 1998, when I was at university. The programme is now...
