Test – Page 134
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FeatureGeneration game
Major changes to the tax charges that apply to benefits paid on the death of a pension scheme member took effect almost a year ago. Jo Summers outlines what benefit options now apply, and how you can plan effectively for your clients
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FeatureBack to Basics: Finalising a tax liability
It’s become increasingly difficult to finalise an individual’s tax liability under the UK tax system. Lisa Vanderheide and Karmjit Mader provide a guide
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FeatureDrawing the line
A recent case shed light on the jurisdiction of the Mental Capacity Act 2005 when a person has capacity but is still vulnerable. Falling on one side of this line or the other can have significant consequences, argue Mungo Wenban-Smith and Alex Ruck Keene
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FeatureLine of duty
Charles Holbech discusses some recent cases that provide useful guidance on the scope of trustees’ duties
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FeatureRoaring succession
The fifth Section conference on cross-border and international private client issues focused on the EU Succession Regulation – commonly known as Brussels IV. Alberto Perez Cedillo reports back on the talking points of the day
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FeatureWelcome aboard
Gary Rycroft welcomes three new members to the Private Client Section committee, and reports back from the Cross Border Conference
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AnalysisSpotlight: Budget 2016 – bad news for big business and buy-to-let?
For the losers in this year’s budget, it inevitably means more tax. For the winners, it isn’t simply about paying later, but whether they have to pay at all. James Letchford, a property partner at Thomas Eggar (part of the Irwin Mitchell Group), considers some of the key announcements.
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FeatureCasing the joints
Julia Hardy and Fiona Lawrence explain the issues around joint bank accounts after one of the account-holders dies
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AnalysisConsumer protection has arrived in conveyancing - are you ready?
Legislation in force since 2014 has a significant impact on the duties of solicitors in conveyancing transactions in general and dealings involving consumers. Lawrence Heller explains
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AnalysisIntended occupation
Our case this month saw the Court of Appeal clarifiy the test for a landlord successfully resisting an application for a new lease on the basis it intends to occupy the premises for the purpose of its own business.
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AnalysisGreat news for claimants? Fixed costs trumped by part 36 offer
Lord Dyson has ruled that assessed costs should trump fixed costs where claimants secure more than they had offered to settle for, and said that parliament had not intended to create a scheme to penalise claimants when it had established a fixed costs regime
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EventPrivate Client Section Annual Conference, London (1 July 2016)
The 2016 Law Society Private Client Section annual conference will equip you with the very latest thinking on private client work.
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FeatureRain check
The long-awaited Flood Re scheme is now planned to come into force next month. Russell Hewitson outlines how the scheme will work, what properties are eligible, and how to advise clients living in flood-risk areas
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FeatureMint conditions
The third edition of the Standard Commercial Property Conditions will soon be released. Warren Gordon provides a round-up of some of the key changes from the previous edition
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FeatureWatching brief
The Solicitors Regulation Authority is set to make major changes to regulation in the legal sector this spring. Michael Garson outlines the context for the change agenda and the particular issues around conveyancing
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FeatureLicence to bill
An existing client comes to you with a big idea: to buy a pub. You want to take the work, but should you? Tariq Philips looks at how to make the decision, how to quote for the work, and some of the unusual elements of transactions to purchase licensed premises
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FeatureWho do you know?
David Gilroy explains how effective client relationship management can help you keep and win clients, and how to get it right in practice
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FeatureHome and away
Clients may not realise how complicated it can be to buy or inherit a property abroad. Jo Summers looks at the issues involved and the impact of the new EU regulation on succession