All Feature articles – Page 111
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FeatureJLD case study: How I qualified by Equivalent Means
We speak to Robert Houchill, the first paralegal to qualify by the new SRA qualification standard.
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FeatureForeign affair
Foreign-domiciled individuals or foreign assets can complicate estate administration. David King discusses the issues that come into play in these scenarios when ascertaining the validity of a will and the right of a person to take out the grant of probate
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FeatureBack to Basics: Inheritance tax relief on farmland
Julie Butler looks at farm taxation issues, including business property relief, agricultural property relief, furnished holiday lets and farming wills and partnership agreements
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FeatureRisky business
Trustees face increasing difficulties searching for low-risk investment returns and income in distorted economic conditions. John Thornber examines the growing and often hidden pitfalls for trustees and their advisers to avoid
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FeatureSweet charity
The distinction between an individual and a charity as a beneficiary in an estate has not always been understood or appreciated by solicitors. But, as Chrissie Paphitis explains, a more collaborative relationship between solicitors and legacy managers is emerging
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FeatureDirectory enquiries
The Social Care Institute for Excellence promotes the rights of people with care and support needs by helping practitioners understand their legal duties. Hugh Constant explains
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FeatureThe family way
In recent years, a number of financial business structures have challenged trusts to become the vehicle of choice for managing family wealth. Jonathan Turner looks at the rise of the family investment company, and the tax opportunities it can offer for clients
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FeatureMatter of form
Melinda Giles unpicks the new lasting power of attorney forms, which came into force on 1 July, and looks at some of the most important changes on professional charging and when attorneys can make decisions
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FeatureOur nation’s good
The acceptance in lieu and cultural gift schemes provide means to transfer objects, land and buildings into public ownership, in return for the settlement of tax liabilities. Paul Fairbairn explains the tax planning opportunities they can offer
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FeatureNo place like home
Sarah Playforth looks at the purchase of a home for someone who lacks mental capacity
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FeatureShow some restraint
‘Forced’ sterilisation, or proportional safeguarding? Hannah Gomersall examines the Mental Capacity Act’s approach to intervention and restraint in the light of recent Court of Protection case law on the ‘less restrictive’ option
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FeatureSummer sums
What will the first all-Conservative budget for almost 20 years mean for private client advisers and their clients? Patrick Connolly summarises the main changes to the inheritance tax, pensions and personal taxation regimes
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FeatureHow can a law firm spread the cost of shareholder exit tax efficiently?
Andy Poole and Nigel Holmes provide an overview of a common issue with the limited company structure and how to overcome it
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FeatureABS case study: BT
BT’s legal team became an ABS in March 2013. Chief counsel Archana Makol, in conversation with Grania Langdon-Down, explains why they made the decision, and the new subsidiary’s strategy.
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FeatureInformation security – constant vigilance is essential
The government’s 2015 Information Security Breaches Survey has just been published. One of its most striking findings is that the average cost of the worst single breach suffered by respondents has risen sharply. It now stands at £1.46m - £3.14m for large organisations (more than 250 employees) ...
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FeatureChanges to client care information and Legal Ombudsman time limit: an update on the EU alternative dispute resolution (ADR) Directive
The EU ADR Directive is a piece of European legislation designed to improve consumers’ access to good quality ADR schemes (including ombudsmen) when they purchase goods or services from a trader (including solicitors).
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FeatureParty politics
Matthew Hearsum provides a back-to-basics guide for residential conveyancers to the Party Wall Act, including steps in relation to party walls that should be taken when acting for buyers
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Feature
Short notice
Warren Gordon outlines important recent changes on rent deposits for pre-6 April 2007 assured shorthold tenancies in England and Wales
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FeatureIn the line of duty
There have been significant changes to stamp duty land tax in the past four years, from the introduction of a new 15% rate, to complex new rules on subsales. Paul Clark provides an overview of the changes