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Make a Lasting Power of Attorney While You Still Have the Capacity to Do So

Lasting powers of attorney (LPAs) enable thousands of vulnerable people to have their financial and other affairs managed by others whom they trust. However, as a High Court case showed , it is vital to remember that they can only be granted by those who...

'Long Covid' Recognised as a Disability in Important Employment Ruling

Following recovery from the immediate effects of COVID-19, a substantial number of people have gone on to suffer from a phenomenon commonly known as 'long Covid'. In an important ruling, an Employment Tribunal (ET) found that the condition is capable of...

Intransigence in Divorce Proceedings Can Come at a Crushing Price

In divorce proceedings, those who make overly ambitious financial claims or fail to enter into reasonable negotiations are highly likely to end up worse off. The point was powerfully made by a case in which a bitterly opposed former couple ran up more than...

Stamp Duty, Multiple Dwellings Relief and Apportionment

When buying properties that comprise more than one residence, multiple dwellings relief (MDR) is available against Stamp Duty Land Tax (SDLT). As a First-tier Tribunal (FTT) ruling showed , however, both the availability and extent of such relief is often...

Coach Driver Who 'Called it a Day' Did Not Resign, ET Rules

Disputes as to whether an employee has voluntarily resigned or been dismissed are commonplace and often raise difficult factual issues. That was certainly so in a case concerning an airport coach driver who, on leaving the office the day after the first...

Non-UK Residency - Tribunal Relieves Taxpayer of £3 Million Tax Demand

Claims to non-UK residency for tax purposes are a political and fiscal hot potato and HM Revenue and Customs (HMRC) are, to say the least, reluctant to accept them. In an exceptional case, however, the First-tier Tribunal (FTT) backed a hard-pressed...

Suffered Prejudice as a Minority Shareholder? Consult a Solicitor

Minority shareholders may have little say over a company's day-to-day management but they are entitled not to be subjected to unfair prejudice by the majority. The High Court made that point in the context of a family company that became the focus of a...

Saving a Few Pounds on a Home-Made Will May Come at a Frightful Cost

There will always be some people who believe that making your own will represents a sensible economy. However, as a High Court ruling strikingly showed , saving the modest expense of having your will professionally drafted may come at a frightful emotional...

EIS Tax Relief - Small Film Company Wins the Day

Those who put their money into nascent businesses can in certain circumstances claim tax credit under the Enterprise Investment Scheme (EIS). However, as one case showed, in order to qualify for such relief, investors must place their capital at genuine risk...

Defamation - Anonymous Bloggers Are Not Beyond the Reach of the Law

Vindictive bloggers who hide behind a cloak of anonymity may feel that they can use the internet to subject innocent people to abuse with complete impunity. However, in coming to the aid of an academic falsely accused of being a sexual predator, the High...
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