Emigrating and Tax
30 July 2010

With tax rates on the rise and the coldest winter in years still a vivid memory, it may be a tempting prospect to leave Britain behind and settle somewhere in the sun. One of the drawbacks with this approach is that it is, in practice, difficult to sever one’s connection with the UK for tax purposes. read full story

Executor Who Stole From Estate Faces Prison
29 July 2010

An executor who stole more than £80,000 from the estate of a client faces a jail sentence for his crime. The man, who operated as a ‘will writer’, also faces a confiscation order against his assets. Much of the money was used to finance a luxury cruise for him and his wife and for gambling. read full story

Statute of Limitations Doesn't Affect Maintenance Penalties
27 July 2010

The penalties for failure to pay child maintenance, which can be severe, are not affected by the statute of limitations that normally applies to debts. A father who had failed to pay maintenance for several years recently found himself subject to a liability order requiring payment. read full story

Clarification on the Interpretation of the FSM Act 2000
27 July 2010

In a case now before the courts, the Financial Services Authority (FSA), which is currently responsible for regulating the financial services industry in the UK, claimed that three men had unlawfully taken deposits from acquaintances, with a view to making money, without being licensed to do so. read full story

Rights Lost if Easement Not Enforced
23 July 2010

An easement is a right over someone else’s land, such as a right of way. Once granted, rights of easement are frequently forgotten about, but a recent case shows the importance of making sure that an easement does not lapse through disuse. It involved neighbours, one of whom had been granted an easement in 1980 permitting access to a pathway that ran along a strip of land owned by the other. read full story

'It's Been in the Family For Years' is No Argument
21 July 2010

The argument put forward by a farmer that he should retain the family farm after his divorce, because it had been in his family for generations and his wife was aware that it was the family tradition for it to be handed down from generation to generation, was given short shrift in the family court recently. read full story

IHT Determined by Open Market Value
19 July 2010

A recent case illustrates that HM Revenue and Customs (HMRC) will often vigorously challenge potentially low asset valuations for Inheritance Tax (IHT) purposes. HMRC disputed the probate value of a property, which had been valued by two different valuers at £250,000 at the date of death of the owner in 2005. read full story

OFT Will Writers' Code of Practice: A Welcome First Step
16 July 2010

Following a series of cases involving unqualified will writers, the Office of Fair Trading (OFT) has announced that it has approved a Code of Practice which will apply to members of the Institute of Professional Will Writers (IPW). The code of practice will apply to the 190 members of the IPW. read full story

Canoe Fraudsters Must Repay Nearly £600,000
15 July 2010

Following her conviction for fraud and money laundering, after faking her husband’s death in 2002, Anne Darwin has agreed to pay more than £591,000 under the Proceeds of Crime Act 2002. Mrs Darwin’s husband, John, was thought to have drowned whilst canoeing near the couple’s Teesside home. read full story

New Rights for House Buyers
13 July 2010

Those who buy new homes 'off plan' now have significant new protection under the Consumer Code for Home Builders, which came into affect on 1 April 2010. The Code requires builders of houses to keep buyers informed of the progress of the construction work. It specifically requires builders to provide ‘reliable and realistic’ information regarding completion of the construction, handover dates and the date on which the completion of the contract for purchase may be expected. read full story