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The following Pensions news provides comprehensive and up to date legal information on MoD loses appeal over army reservist's right of access to pension scheme
Sources of constitutional lawIn briefThe British constitution is unwritten in the sense that it does not derive from a single constitutional text. It...
Methods of statutory interpretation used to resolve disputes about the meaning of legislationIntroduction to statutory interpretationThe aim of...
Convention rights—structure of qualified rightsThe rights preserved under the European Convention on Human Rights (ECHR), as set out in the Human...
Judicial review—time limits and the pre-action protocolWhen considering whether and how to bring a claim for judicial review, the first step is to...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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