Articles

Re Buckley (unreported 22 January 2013) An attorney acting under a lasting power of attorney ("LPA") does not simply step into the donor's shoes and make investment decisions in exactly the same way...

In cases where a deceased's Will is challenged on the grounds of lack of mental capacity there is an emerging trend for the Courts to prefer the contemporaneous evidence of an experienced probat...

Pre-nuptial agreements are becoming increasingly popular and while it is true that the mere existence of such an agreement will not automatically mean that it is binding, the willingness of the judic...

Last Tuesday, Myleene Klass and her husband Graham Quinn received a so-called 'quickie divorce'. In a matter of just 100 seconds a judged ruled that their marriage of six months had indeed 'broken do...

The Government appears to have a love-hate relationship with wealthy foreign individuals and their families living in the UK, but retaining their permanent home elsewhere - Resident Non-Domiciliaries...

The new Statutory Residence Test (SRT) will finally be with us from 6 April 2013 and should provide much needed clarity in determining an individual's UK residence status. However, some parts of the ...

The rise of social media is irresistible. No matter what your approach to it may be, you must be aware of the legal risks and take a few simple steps to protect your business. How can it benefit you...

Another March day and another Budget from George Osborne delivered against a backdrop of fairly grim economic statistics and a significant degree of press and public...

The spouse exemption is arguably the most important inheritance tax (IHT) relief, as it ensures that no IHT is payable on any gift made between husbands and wives or civil partners during their lifet...

The much anticipated draft legislation for the new rules on the taxation of UK high value residential property was published (in two parts) in December 2012 and January 2013. As discussed in some det...