Opinions

Taxation of UK resident non-domicilaires

Provides an overview of the UK tax treatment of UK resident non-domiciliaries under the remittance basis of taxation.

Lack of interest lands tenant in hot water

The message: Legal principles can take precedence over fairness.

The case: Yet another landlord has successfully defeated a tenant’s break clause on a technicality (Avocet Industrial Estates v Merol, 19.12.11). The right to break a lease early is valuable for a tenant but its exercise often involves overcoming hurdles, some of which the tenant may not even be aware of.

The court, the thief, his wife and her solicitor

The message: Free advice can prove very costly.

The case: The Court of Appeal has decided that solicitors can owe extensive duties to clients, even where quick advice is given at no charge (Padden v Bevan Ashford, 21.12.11).

Enfranchisement case law

Natasha Rees looks at recent developments from the Courts.

First published in News on the block, issue 58.

High definition

Zahra Kanani translates the legal meaning of key charitable terms.

First published in Winter 2012 - Charities Appeals Supplement.

Trusts and divorce

Access all areas. Whaley v Whaley poses the question of when a trust fund is a 'resource' in a divorce proceedings. First published in Trusts and Estates Law & Tax Journal, December 2011.

A fair and reasonable decision

The involvement of a family lawyer at the beginning of the relationship can minimise the conflict (and cost) at the end.

Enfranchisement update

First published 17 November, 2011

Ann Northover interview

Published in Citywealth edition 133, November issue 2011.

Wills: Helping hand

Barrett v Bem sets an unusual precedent. First published in Trusts and Estates Law & Tax Journal, November 2011.