All Feature articles – Page 113
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Feature
Law Society urges Uganda to appoint new Chief Justice
The Law Society’s Human Rights Committee has urged the Ugandan government to select a new chief justice following the unconstitutional reappointment of the Honourable Justice Benjamin Joseph Odoki, who last year reached the mandated retiring age of 70. Mr Odoki reached the age of 70 on 23 March last year ...
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Feature
Colombian advocates the focus of Day of the Endangered Lawyer
The Law Society will support the Day of the Endangered Lawyer on January 24, recognising the risks many lawyers across the world face as they work to uphold fundamental human rights in dangerous environments. The day of recognition is designed to bring to the international legal community’s attention the hazardous ...
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FeatureStandard questions
Bryn Hughes explains how setting a quality standard can help consumers – who already rate specialism and experience over cost when purchasing legal services – to make a more informed choice of provider
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FeatureIrish origin
For solicitors acting on a UK-based estate which includes Irish assets, Maria Lakes explains what is needed to complete the detailed and sometimes lengthy process of obtaining an Irish grant to deal with these assets
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FeatureStatement of intent
The 2013 autumn statement was quickly followed by the draft 2014 Finance Bill, containing 673 pages of tax changes. David Bennett summarises those most relevant to you and your clients
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FeatureFrench resistance
A change in the law presents a potential issue for English clients relying on a popular French savings product to avoid forced heirship rules, warns David Anderson
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FeatureFertility tests
Patricia Wass looks at how the Court of Protection cases approaches sterilisation and abortion
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FeatureInfluencing factors
Rosanna Foskett examines the recent judgment in Hart and Samways v Burbidge, which illustrates how the courts will apply the principle of presumed undue influence, even where such influence was not intentional
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FeatureA developing trend
As farmers are increasingly looking to sell development land, solicitors seeking the most tax-efficient way of structuring the transfer must examine a number of complex factors. Julie Butler outlines the key issues
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FeatureA farewell cure
A recent case has shed light on the law relating to gifts of land made in contemplation of death, under the principle of donatio mortis causa. Clara Staunton examines the issues
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FeatureStaking a claim
With claims under the Inheritance (Provision for Family and Dependants) Act 1975 currently on the rise, Philip Jenkins examines some issues of practice and procedure, and looks at how the Inheritance and Trustees’ Powers Bill will potentially remove some obstacles to bringing claims
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FeatureAsking the question
By making clients aware of the option of leaving a small charitable gift from their estate once friends and family have been looked after, solicitors can make a huge difference to many good causes, writes Rob Cope
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FeatureBack to basics 30: Tax reliefs
Sima Pankhania and Richard Mannion consider the various tax and investment reliefs available to private clients in managing their personal tax liabilities. In particular, the taxes covered here are income tax, capital gains tax (CGT) and inheritance tax (IHT).
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Feature
Balance of Competences consultation on Fundamental Rights
The Law Society of England and Wales and the Law Society of Scotland jointly responded to the Balance of Competences consultation on Fundamental Rights. Background to the Review The Balance of Competences Review was announced by the Foreign Secretary William Hague in July 2012 to examine the balance of competences ...
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FeatureFuture trouble
Agreements attempting to give sellers a share in the increase in the value of land after it has been sold are fraught with difficulties. Michael Poulsom highlights some of the potential pitfalls to be avoided by practitioners
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FeatureStamping out avoidance
As stamp duty land tax reaches 10 years of age, Paul Clark examines its effectiveness, and explains how new anti-avoidance legislation which came into force in July has affected various aspects of the tax
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FeatureService industry
Roger Buston reviews an in-depth book on commercial and residential service charges, which successfully manages to pull together a number of often confusing threads of both regulation and case law to inform the busy practitioner
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FeaturePushing the envelope
Chris Sykes explains how the government is seeking to prevent the practice by which residential property is held by companies based in tax haven jurisdictions to avoid stamp duty land tax – and warns that ‘de-enveloping’ can have important implications for inheritance tax
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FeatureCredit where it’s due
With tenant insolvency on the rise in the commercial sector, Simon Wood outlines the different potential approaches to dealing with an insolvent tenant, and examines the benefits and drawbacks of the various options
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FeaturePoor conditions
Jonathan Smithers offers advice on how to comply with the Law Society’s Conveyancing Protocol in relation to standard and special conditions of sale, and warns against the unnecessary inclusion of additional conditions, with some practical examples