Posted by Mike Muston, Associate
The Guardianship (Missing Persons) Act 2017 (the ”Act”), also known as Claudia’s Law, came into effect on 31 July 2019. It is designed to provide relief for the families of those who have been missing for 90 days or more. We look at the issues involved, and whether or not it provides sufficient safeguards for the missing.
High value divorce legal expert, Maria Mulroe, has joined Royds Withy King as the law firm looks to step up its offering to entrepreneurs with substantial business and personal assets.
This article first appeared in The Times on 11 July 2019.
Life used to be so simple. A person would die and their house, bank accounts and shares were all easily identifiable. The house would contain drawers of private letters and photographs, all dealt with by the Executors of the Will. But now, a person dies receiving hardly any hard copy post. Their life is charted in the on-line ether. A whole life is recorded in Facebook check-ins, Instagram images, Tick Tok videos, and banging playlists.
For many, owning a home is a result of a life’s hard work which they hope to pass on to loved ones after death. It can come as a shock to realise that their home may need to be sold to fund their care at a care home. Care funding can seem like a complicated area to get to grips with so we explain the key areas in more detail.
Organ donation is an emotionally charged topic. On the one hand it is impossible to separate it from the grief and sadness that comes with a person’s death. On the other, it provides a unique opportunity to save someones life, and can allow something positive to exist in its place by giving comfort to those who have lost a loved one.
A significant change to the taxation of non-UK residents came into effect on 6 April 2019 which means gains on all UK property* (commercial as well as residential) are subject to UK tax. Gains on disposals by individuals and companies will be within the scope of UK tax. The changes are wide reaching as the rules can apply to direct disposals but also to disposals of shares in property rich companies.
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.
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.