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Loyalty Bonuses Taxable, Rules Upper Tribunal

Investors using the popular online financial investment platform Hargreaves Lansdown (HL) may not have heard that the 'loyalty bonuses' they receive from HL have been deemed by the Upper Tribunal (UT) to be taxable income in the hands of the recipients and...

Couple Overcome 'One House' Restriction to Build New Home in Their Garden

New homes built in the grounds of existing residences make a valuable contribution to meeting burgeoning housing demand. However, as a decision of the First-tier Tribunal (FTT) showed , restrictions lurking in antique title deeds can stand in the way of...

If a Loved One's Will Does Not Meet Your Needs, Don't Delay in Seeking Advice

If a loved one upon whom you depend financially fails to make reasonable provision for you in his or her will, judges have the power to put that right. However, there are time limits that apply to such proceedings and that is why it is vital to consult a...

Family Judge Grasps Nettle in Sending Baby Boy to Live With His Father

Family judges are always absolutely focused on the welfare of children and will not shrink from grasping nettles to give them the best chance of leading fulfilled and happy lives. That was certainly so in one case in which a judge ordered that a baby boy be...

Vulnerable Witnesses Could Be Given Greater Protection in Civil Courts

Responses to a report from the Civil Justice Council (CJC) setting out proposed measures to better support and protect vulnerable witnesses and parties in civil proceedings are due to be considered following public consultation. The CJC wants to ensure 'a...

High Court Relieves Family of Consequences of Badly Drafted Trust Deed

Trust deeds can be an effective means of managing family wealth and minimising tax liabilities but, as a High Court decision strikingly showed , any mistakes in their drafting can have serious repercussions for generations to come. The case concerned a...

Facing a Tax Investigation? Don't Bury Your Head in the Sand!

If you are facing an investigation by the tax authorities, your very first step should be to seek professional advice. One taxpayer who sadly chose not to take that course, instead burying his head in the sand, narrowly escaped a six-figure back-tax bill. ...

Court Orders Must Be Obeyed

Public confidence in the civil justice system would collapse if court orders were not rigorously enforced – however agonising complying with them may be. The point was made by a case in which a divorcee who refused to move out of her home of 25 years...

Planning Building Work? Get Legal Advice

When a property development involving a building that is listed or in a conservation area is undertaken, it is reasonable for the contractor employed to do the work to assume that the employer has used due diligence to obtain the necessary planning consents....

Court of Appeal Acts to Save Entrenched Litigants From Themselves

The whole purpose of the civil justice system is to achieve just and final resolution of frequently intractable disputes – and, as a guideline Court of Appeal decision in an inheritance case made plain, that includes saving litigants from themselves...
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