Question of the week: Is there an upper limit to what may be charged for the preparation of a Larke v Nugus statement? How should such a charge be reflected in a firm's accounts or invoice?
The following Tax news provides comprehensive and up to date legal information on Preliminary decision of FTT finds closure notices had wide scope allowing HMRC to raise alternative arguments in the substantive litigation (Tinkler v HMRC)
The following Private Client news provides comprehensive and up to date legal information on Company has a life for inheritance tax purposes, UK court says
The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—28 August 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...
Historically, English law recognises two types of personal property—rights in possession, ie, tangible things, and intangible legal rights enforceable by action. When was the last time a new category of property was recognised in English law?The Law Commission Report: Digital assets: Final report
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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