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Posted by Laura Kearns, Associate
There are a number of income tax advantages for Furnished Holiday Lets (FHLs) which are not available to owners of regular buy-to-let properties – these advantages are making FHLs an increasingly attractive option for landlords.
Posted by Ben Lees, Partner
Ben Lees takes a look at whether new AI technology will relieve the pressure on the NHS and GPs, or potentially pose real danger to patient safety.
Posted by Ali Cloak, Senior Associate
In welcome news, the government has announced a consultation on plans to bring in new investigative powers for coroners to investigate the cause of stillbirths, and to consider where lessons can be learnt to improve maternal and fetal care during pregnancy. Ali Cloak considers this announcement as well as what it may mean for bereaved parents and the wider public, should it become a reality.
Posted by Judy Bodansky, Solicitor
In 2011, Sally Challen was jailed for life for the murder of her husband of 31 years following a hammer attack in their Surrey Home the previous year. A sustained campaign led by her two sons, and supported by a feminist advocacy organisation, Justice for Women, succeeded in getting Sally’s conviction quashed after a panel of three judges ruled it was unsafe in light of new evidence that was not available at the time of her trial.
But what does this tell us about how the UK courts treat victims of coercive control?
Posted by Calum Campbell, Senior Associate
In the recent case of Cowan v Foreman a widow attempted to make a claim on an estate 17 months after the relevant deadline had passed. The judge refused to give permission for her late claim, suggesting a stricter approach should be adopted by the court in the future. However, a recent decision in the case of Bhusate v Patel, to allow a widow to make a claim over 25 years out of time, suggests that this strict approach may not be adopted for every case.
Posted by Amy Light, Paralegal (ACILEx)
It has long been established that a Will can be challenged on the grounds of undue influence. However the evidential threshold to prove undue influence has been set high by the courts so successful cases are few and far between. This week one of these rare cases has been reported in the context of three daughters contesting their mother’s Will on the grounds that their father and brother pressured their mother to leave her whole estate to their brother.
Posted by James McNeile, Partner
With the uncertainty around Brexit and talk of a potential general election, some are considering their options as to whether to remain in the UK or leave. We look at the some legal and tax issues that people may want to consider to make sure their affairs are in order in the UK before leaving.
Posted by Calum Campbell, Senior Associate
The recent case of Blyth v Sykes brought up some interesting issues regarding conditional revocation of a Will. There is little case law in this area of Contentious Probate and establishing whether or not a Will has been effectively revoked is not always as straightforward as it might seem.
Posted by Laura Kearns, Associate
In our previous article we focused on the uncertain inheritance tax treatment of furnished holiday lets (FHLs) and whether they can be classified as business assets which attract business property relief.
The position in relation to income tax and capital gains tax (CGT) is however much clearer – qualifying FHLs are considered to be trading businesses for both income tax and CGT purposes.
Posted by Mike Muston, Senior Associate
In a recent case the court has refused to grant permission to a widow who attempted to bring a claim under the Inheritance (Provision for Dependants) Act 1975 after the expiry of the 6 month time limit. Whilst cases may be brought after the expiry of the time limit, this case has emphasised that the authority for granting permission to do so rests solely with the court.
Posted by Paola Cuffolo, Trainee Solicitor
Drones can be used for filming, as a delivery method, and even to replace fireworks – but could they solve the pothole problem on our roads? Our Personal Injury team takes a look.
Posted by Charlotte Webb, Associate
The recent Recolo conference was a chance for those in the neurorehabilitation community to come together and learn more about the latest trends and themes in this specialist area. Here’s four things our brain injury team picked up on.