Posted by John Pengilley, Solicitor
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.
Posted by Mandy Casavant, Senior Associate
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.
Posted by Hilesh Chavda, Associate
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.
Posted by Laura Kearns, Solicitor
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 Calum Campbell, 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
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 Hilesh Chavda, Associate
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, 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, Solicitor
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, 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 Graham Street, Partner
Posted by Charlotte Ebbutt, Associate
Can a law designed to enable the rehabilitation of offenders be a new route for celebrities to improve their reputations? The recent actions of some media law firms on behalf of their clients shows a new approach citing the need for rehabilitation as a means of achieving a ban on reporting previous convictions.
