Test – Page 173
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FeatureBack to Basics: FATCA and UK trusts
Jo Summers explains what FATCA is and its application to UK trusts
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FeatureAn expensive lesson
Recent years have seen private school and university fees rocket, and private client practitioners are more likely than ever to be asked by clients, whether parents or grandparents, for advice on tax-efficient fees planning. Mark Brownridge offers some tips
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FeatureHandle with care
The Care Act 2014 has received royal assent and will come into force in October. Philip Evans explains some of the key provisions on care funding and local authorities’ duties, and their impact on private clients and their advisers
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FeatureEnrol with the punches
Clients who employ care or support staff directly will have pension obligations under the new auto-enrolment scheme, and professional deputies have a key role in advising them on compliance. Jane Bennett and Sean McSweeney explain
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FeatureRecipe for succession
The EU’s regulation on succession comes into force in just over a year. Richard Frimston explains what action practitioners need to take now where clients have EU assets, residence or domicile
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FeatureThe promised land
Adam Boyle outlines the lessons to learn from the recent high-profile proprietory estoppel case of Davies v Davies
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FeatureForward planning
A recent case has highlighted the effectiveness of advance decisions and statements in ensuring an individual’s wishes for their care and welfare are respected if they lose capacity. Ann Stanyer explains how they work, and the implications of the case
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FeatureSafe from harm
Frances Coulson argues that government plans to lift the insolvency litigation exemption are misjudged
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FeatureThe new portal: the view from the courts
Case law relating to portal claims come under Kerry Underwood’s spotlight
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FeatureGoing the distance
Nicholas Bacon KC provides a user guide to the new consumer contracts regime
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Analysis
Denton v TH White Ltd [2014] EWCA Civ 906: relief from sanctions appeals
Earlier this month, the Court of Appeal heard three appeals together which concerned relief from sanctions and the application of Mitchell principles. Cait Sweeney examines the issues and practical implications raised by the hearings.
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FeatureDisclosure, post-Jackson
Mark Surguy argues that the Jackson reforms in relation to disclosure will not work unless solicitors have more of an eye on the trial at the start of a case
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AnalysisTown and village greens: UKSC overturns House of Lords decision
Peter Reekie looks at a recent attempt to prevent development taking place on vacant land by applying to register it as a town and village green
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Analysis
Lie v Mohile
The Court of Appeal held that a court was wrong to find that a partnership between two medical practitioners had terminated and, accordingly, that an application for a new business tenancy had failed.
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Analysis
R (on the application of Barkas) v North Yorkshire County Council
The Supreme Court considered the issue of whether land in Whitby should be registered as a town or village green under section 15 of the Commons Act 2006.
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Analysis
Marks and Spencer plc v BNP Paribas Securities Services Trust Company (Jersey) Ltd
The claimant tenant exercised a break clause in its lease with the defendant landlords. The judge implied a term which enabled the tenant to get back that part of the advance payment of rent which related to a period after the break date by when the lease would have been ...
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AnalysisFrustrated wills: it's all about interpretation
Lesley King examines two recent cases in which the High Court considered errors made in the drafting of wills. In the light of the House of Lords’ decision on interpretation in Marley v Rawlings, will the courts now take a more relaxed view?