All Analysis articles – Page 6
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AnalysisBeneficiaries beware: lifetime gifts and IHT penalties
Lesley King analyses the first reported case on third party penalties for withholding information from executors
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AnalysisSpotlight: SDLT changes - what you need to know
The chancellor in his Autumn Statement announced major changes to stamp duty land tax on residential properties, in force from 4 December 2014. Marlon Appleton outlines what the changes will mean for practititioners
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AnalysisSpotlight: Walford v Worcestershire County Council [2015] EWCA Civ 22
A local authority has successfully challenged a ruling concerning the application of the property disregard when an individual enters residential care
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AnalysisWhat you see is what you get
Hardy v Griffiths is a salutary reminder to carry out a survey before, and arrange an inspection of, the property as close to exchange of contracts as possible
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AnalysisSpotlight: Charalambous v Ng
In yet another twist in the tale of tenancy deposits, the Court of Appeal has been presented with another scenario not clearly addressed by the relevant legislation or existing case law
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AnalysisWho would be a trustee?
Lesley King discusses the Earl of Cardigan’s action for the removal of the trustees of his Wiltshire estate, in which a trustee was ordered to pay back their salary after their relationship with the Earl broke down irreparably
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AnalysisSupreme Court upholds decision on breach of trust damages to lenders
The Supreme Court has dismissed an appeal made by AIB Group for compensation for both an error made by a law firm, plus all its other losses, following breach of trust in a remortgage transaction
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AnalysisNil-rate band legacies: Woodland Trust loses claim
Lesley King looks at the cases of Loring v Woodland Trust (on the meaning of ’unused nil rate’ in a will) and Cooper v Earl of Cardigan (guidance on circumstances in which the court will assist trustees in making ‘momentous’ decisions).
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AnalysisThe end of the Dolphin Square saga?
In Westbrook Dolphin Square Ltd v Friends Life Ltd, we consider the validity of a scheme that was partly designed to facilitate an enfranchisement claim under the provisions of the Leasehold Reform, Housing and Urban Development Act 1993.
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AnalysisInheritance and Trustees' Powers Act - relatively modest?
Lesley King gives us the lowdown on the main changes introduced by the Inheritance and Trustees’ Powers Act 2014, which came into force on 1 October.
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Analysis
Newcastle upon Tyne Hospitals Foundation Trust v LM
An application was made by the NHS Trust for a declaration that it would be lawful to withhold a blood transfusion from LM, a gravely ill 63-year-old female Jehovah’s Witness.
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Analysis
Nugent v Nugent
All content provided by LexisNexis. TopicsLand registration – Notice – Unilateral notice Alternative Citations[2013] EWHC 4095 (Ch) Hearing Date20 December 2013 CourtChancery Division JudgeMr Justice Morgan RepresentationMichael Jefferis (instructed by Stephen Gisby & Co) for the claimant. Christopher McNall (instructed by Kirwans) for the defendant. AbstractLand registration – Notice. The ...
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AnalysisSpotlight: Co-operative Bank plc v Phillips
The High Court has considered the circumstances in which possession proceedings commenced by a lender will be considered collateral to its powers.
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AnalysisTindall Cobham 1 Ltd v Adda Hotels (an unlimited company)
The Court of Appeal considered the construction of covenants against assignment contained in leases, and their interaction with the provisions of the Landlord and Tenant (Covenants) Act 1995
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AnalysisGiving a guarantee on an intra-group transfer
Tindall Cobham 1 Ltd v Adda Hotels shows that it is possible to apply the principles of construction to save the valid elements of a covenant by pruning away the bad sections
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AnalysisStrengthening the DOTAS rules
Lesley King discusses the government’s consultation on strengthening the DOTAS regime, including proposals to significantly increase IHT reporting requirements, and how the Inheritance and Trustees’ Powers Act 2014 amends claims made under the Inheritance Act 1975.
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AnalysisSpotlight: CLP Holding Co Ltd v Singh and Kaur
The Court of Appeal considered whether purchasers of VAT-opted freehold property were contractually liable to pay VAT on the purchase price.
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AnalysisTroublesome lease clauses
Recently, the most troublesome lease clauses have been those dealing with termination – specifically break rights. I consider two recent high profile cases that illustrate this point.
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AnalysisThe Jimmy Savile case: when can a court remove an executor?
Lesley King discusses new HMRC self-assessment guidance sheets, and why the failure to remove remove Jimmy Savile’s executors has implications for private client practitioners.
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AnalysisSpotlight: 72nd Update to the CPR and Inheritance Act 1975 claims
The 72nd Update to the CPR came into force on 22 April 2014. Amongst other things, the rules were amended to clarify the courts’ costs management powers and the cases to which costs management will now apply.