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The following Private Client news provides comprehensive and up to date legal information on Imprisonment for contempt of court upheld in Macpherson v Sunderland City Council
The following Tax news provides comprehensive and up to date legal information on High Court decides that Danish Tax Authority failed to prove inducement by misrepresentation (SKAT v Solo Capital Partner)
The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—16 October 2025
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts made in contemplation of death may qualify as deathbed gifts or donatio mortis causa. See Practice Note: Devolution of assets and the
Capacity to litigateWhen advising an elderly or vulnerable individual on any aspect of litigation, it is very important to consider whether they have capacity to litigate. A party to litigation who lacks the capacity to conduct the proceedings is a person lacking capacity within the definition of
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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