Test – Page 182
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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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OpinionValuable Insights
Robert Banner looks back at the Section’s 2014 annual conference, including sessions on cashflow and bringing a firm back from the brink of administration
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FeatureFive for fighting
The recent changes to criminal legal aid have placed unprecedented strain on legal aid firms. Prashant Joshi outlines five options for firms, from closure to merging
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FeatureLimited edition
The changes which came into force on 6 April 2014 represented a fundamental change to LLP taxation, for both individual partners and firms. Jon Cartwright looks back at how we got here, and what law firms need to do now
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FeatureOfficer politics
Pearl Moses looks back at three years of outcomes-focused regulation and two years of the compliance officer regime, and asks what lessons we can learn to ensure compliance in changing times
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FeatureInsure enough
The decision by the Solicitors Regulation Authority to reduce the minimum compulsory cover for professional indemnity insurance has sent shockwaves through the profession. Frank Maher explains the change and what firms need to do
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FeatureHope for the best
Recent years have seen the UK suffer from flooding, swine flu, hacking scandals and many other disasters that could affect law firms. Lisa Hesketh explains how business continuity planning can help if the worst happens – and the other benefits it can bring
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FeatureLearning the ropes
In the second of a series on getting the best out of trainees, Paul Newton looks at how to manage the relationship with your trainees after recruitment, from welcoming them to the firm and helping them to develop, to career development post-qualification
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FeatureSpreading the word
Keystone Law managing director James Knight on becoming a ‘dispersed’ law firm
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FeatureTalking points
In the second of a series on the risks of using social media in law firms, Ray O’Connor looks at how to mitigate risk in order to reap the benefits of social media for your firm, your people and your clients
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Analysis72nd 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.
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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.
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AnalysisUnoccupied properties: tax liabilities
Peter Reekie looks at two recent cases which deal with different possible arguments for potentially avoiding liability for rates on unoccupied properties
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Analysis
Pall Mall Investments (London) Ltd v Gloucester City Council
The district judge upheld the respondent local authority’s unoccupied non-domestic rate demand against the appellant company and rejected the appellant’s argument that the properties were exempt on the ground that non-occupation was the result of dilapidations and the state of the properties was such that occupation was prohibited by law. ...
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Analysis
Henderson v Foxworth Investments Ltd and another
Liquidator of the Letham Grange Development Company sought reduction of a security over the Letham Grange resort near Arbroath in Scotland.
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Analysis
Schroder Exempt Property Unit Trust and another v Birmingham City Council
The High Court held that a landlord was liable to pay business rates on an empty property where a liquidator had disclaimed the lease, despite the fact that the landlord had not taken possession of the property and a guarantor under the lease continued to pay the rent.