News & Insights

The recent case of The Creative Foundation -v- Dreamland Leisure Limited & Ors [2015] EWHC 2556 (Ch) is one of the first cases dealing with ownership of street art and more particularly Banksy.

A common issue that arises when dealing with trusts is establishing what information and/or documents a beneficiary is entitled to see, once it is established that they have an interest in the trust.

Landlords of residential property in the UK could be forgiven for feeling painfully targeted by the government in recent years.

The US introduced a number of measures in the Foreign Account Tax Compliance Act, commonly known as ‘FATCA’, to tackle the use of offshore accounts by US taxpayers to evade US tax.

As litigators, we generally regard it our overriding duty to obtain the best possible result for our clients by (within reason) every means available to us.

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 lifetime or on death.

The risk of being a victim of property fraud is greater than ever.

I am a trustee of an offshore trust settled by a UK resident, non-UK domiciled settlor (with no UK origins) for the benefit of himself and his family.

The private rented sector (PRS) is currently one of the most talked about residential markets in the UK.

Clients hope that, by taking appropriate professional advice, they are likely to avoid making a serious error that leaves them worse off than they would have been if they had tried to achieve the same result in a different way, or if they had done nothing at all.

All night parties do not generally encourage amicable and cordial neighbourly relations.

Fundamental changes to the taxation of resident non-domiciliaries (RNDs) took effect from April 2017.

On the basis that prevention is better than cure, there are a number of practical steps which should always be taken before commencing a renovation project in order to minimise the risk of damage to fittings and fittings.

Is it possible to buy a looted artefact unwittingly?

There is a distinction between the rules enforced by the council, covering such matters as working hours, and the rights of an individual property owner.

The High Court has recently considered the interrelationship of a landlord’s right to develop and the covenant for quiet enjoyment given to its tenant in the case of Timothy Taylor Ltd v Mayfair House Corporation and another.

Auction house and third-party guarantees remain a hot topic in the art market. At the 2015 Autumn sales in New York, Bloomberg reported that $1 billion – approximately half – of the $2 billion total value of lots were already sold before the “paddles are even raised”.

The transition of a closely-held or family owned business is an important event for such clients and must be planned for accordingly.

In 2011, the government announced two new forms of tax relief to encourage philanthropy.