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Reliance on Accountant Shows Reasonable Care

If you rely on your accountant's advice regarding a tax issue, HM Revenue and Customs (HMRC) will now regard you as having taken 'reasonable care' to get things right and will not impose a penalty. On 14 February, HMRC issued new guidance relating to the...

Seeking to Waive Dividends?

For a person who has no need of the income from a family company, a dividend waiver, which allows other shareholders to receive dividends but not the person who has executed the waiver, can be a useful device. However, the use of dividend waivers can...

Perceived Disability Discrimination

Under the Equality Act 2010 , direct discrimination occurs when the reason for a person being treated less favourably than another is one of the protected characteristics covered by the Act. This means that someone who does not have a protected...

Premature Contract Signature Proves Expensive

Signing a contract before you are sure you are willing to complete it can be a huge mistake: judges do not flinch from enforcing valid contracts, as a recent case shows . It involved a man who reneged on a deal to buy a family home for £5 million. He...

Direct Contact With Both Parents Best Promotes Child Welfare

Family judges know that children normally do best when they have direct contact with both parents. The Court of Appeal underlined that point in a case concerning five ultra-Orthodox Jewish children whose transgender father had been ostracised by the close...

Incomplete Partnership Arrangements Lead to Court Appearance

When new partners are being introduced into a partnership, it is wise to finalise the arrangements quickly in case the partners fall out. Any lack of formality in the business arrangements can lead to trouble, as a recent case shows . The case concerned...

Victim of Hotel Jewellery Theft Wins Substantial Compensation

Thefts from hotel rooms are thankfully not an everyday occurrence, but when such a crime is committed, who, if anyone, is liable to pay compensation can become an issue, especially as the perpetrators, even if caught, frequently turn out to be penniless. In...

Incorrect Procedure Stymies Landlord

It is unusual when a case raises two different but significant points. A recent case dealt with issues raised when a landlord sought to obtain possession by 'peaceable re-entry' and the forfeiture of a lease when ground rent was not being paid. It...

Dealing With Breach of Patent

When you discover that a business has breached your patent, what should you do? The answer to this question has two elements. The first is based on what you can do in law and the second is based on business strategy. Firstly, before picking a fight with...

Government Consults on Aspects of the Parental Bereavement Bill

The Parental Bereavement (Leave and Pay) Bill was introduced into Parliament as a Private Members' Bill in July 2017. The Bill is being supported by the Government and is now wending its way through Parliament. The aim of the Bill is to give parents who...
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