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Take Care When Appointing a Non-Lawyer as Your Executor

When you appoint a solicitor to be the executor of your will, you can be assured that they will understand their duties and can be relied upon to comply with them. However, as a High Court case showed, the same sadly cannot always be said of friends or...

Council's Drafting Error Opens Way for Change of Use

Planning permissions mean what they say and judges are very reluctant to imply terms into them, even in order to correct flawed drafting. That point was made by the High Court as it opened the way for a former DIY store to be used for food retailing. ...

Court Corrects Parenthood Bungle

When a same-sex couple undertook fertility treatment which led to the birth of a baby girl, the intention was that both would be listed as her legal parents. However, due to mistakes made in processing the necessary forms, only one of the couple was shown as...

Legal Costs of Defending Director Not Tax Deductible

To what extent are the costs of professional advice given to a director tax deductible by the company that he or she serves? A tribunal tackled that thorny issue in a case of importance to company directors and their tax advisers. A director of a computer...

Two Wrongs Don't Make a Right

When a contract is breached and one party suffers a loss as a result, they are normally entitled to be compensated for their loss by the party that has breached the contract. Whilst there are a number of ways the breach can be dealt with by the courts, the...

HMRC Fail in IHT Challenge on Livery

HM Revenue and Customs (HMRC) have challenged a number of property-based trading businesses, seeking to deprive them of the Inheritance Tax (IHT) and Capital Gains Tax advantages that are normally available. In a recent case, HMRC sought to persuade the...

Employment Status - Uber Must Take its Case to the Court of Appeal

After the Employment Appeal Tribunal upheld the decision of the Employment Tribunal that Uber drivers are workers, rather than being self-employed, and thus have the right to be paid the National Minimum Wage or the National Living Wage and to receive...

Part-Time Workers and Discrimination

The Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000 (PTWR), which came into force on 1 July 2000, established a minimum standard of fairness for part-timers so that they cannot be treated less favourably than comparable...

Flat Tenants - Taking Over Management Can Be a Legal Minefield

Most leaseholders would like to obtain the right to manage their own premises. However, as one tribunal case shows , there are many potential pitfalls, so seeking professional legal advice is always a wise precaution. The four qualifying tenants of a block...

National Minimum Wage Rates 2018-2019

The Government has accepted the Low Pay Commission's recommended rates for the National Living Wage (NLW) and the National Minimum Wage (NMW) that will come into effect on 1 April 2018: The NLW, which applies to those aged 25 and over, will...
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