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NEWS
The Equality and Human Rights Commission (EHRC) has announced that grammar schools in England have been issued a warning against discriminating against disabled children in the 2020 11+ entry exams, following a successful legal challenge by a disabled child. The success of the case, which was funded by the EHRC, requires grammar schools and consortiums to improve accessibility arrangements for entry exams. The child suffers from a vision impairment and has an Education Health and Care Plan in place specifying adjustments that need to be made in school and for exams, however the school stated that the adjustments could not be made due to costs in excess of £2,000.
NEWS
Commercial analysis: Mr Simon Gleeson sitting as a Deputy High Court Judge, found for Mr Carl, in a case involving the misappropriation of 8 different cars and their proceeds, in different ways, by 13 different defendants. The case also involved a cheque action and competing claims for the repayment of a loan. The court had to untangle a complex procedural and factual history and make findings of deceit, conversion, unlawful act conspiracy, and knowing receipt. The court also had to make findings relating to the relationship between the parties in contract, partnership and in relation to authority and agency. The court found that whereas there was no relationship of agency between Mr Carl and the principal defendants, the relevant defendants owed a fiduciary duty and duties under an agreement of bailment which were breached. Moreover, the defendants acted in numerous counts of conspiracy to deceive and conspiracy to convert the sale of the cars causing loss to Mr Carl. Written by Meera Solanki, associate at Trowers & Hamlins.
GLOSSARY
Ability to claim tax relief after 5 April 2006 on terms similar to Migrant Member Relief (MMR) where the individual and company claim relief in the 2005/06 tax year.
PRACTICE NOTES
Although it is generally recognised that grandparents can play an important role in the lives of their grandchildren, grandparents do not have an automatic right to apply for contact with their grandchildren. In many cases following the breakdown of the relationship between parents, contact between grandparents and their grandchildren is negotiated outside of proceedings or develops as part of a child arrangements order (CAO) granted to the child's parent. However, where the relationship between the grandparent and the parent with whom the child is living has broken down and a grandparent is prevented from seeing their grandchild, they may consider applying for a CAO under section 8 of the Children Act 1989 (ChA 1989). In most cases the application would be for a CAO that makes provision for their grandchild to spend time with them or otherwise have contact with them. In other, more rare cases, such as where the parents are unable to look after the child, the grandparents may wish to put themselves forward as alternative carers for their grandchild and apply for a CAO that
Q&As
Where grandparents make such payments, it is important to consider the potential implications in respect of inheritance tax. Section 1 of the Inheritance Tax Act 1984 (IHTA 1984) provides that inheritance tax is charged on the value transferred by a chargeable transfer. IHTA 1984, s 2 provides that a chargeable transfer is a transfer of value that is not an exempt transfer. The structure of IHTA 1984 therefore provides that, save where a transfer of value is exempt, it is subject to an inheritance tax charge (subject to the application of the nil rate band (NRB)). An outright gift of capital to an individual such as a child or grandchild is known for inheritance tax purposes as a potentially exempt transfer (PET) (IHTA, s 3A). Such a gift becomes exempt from inheritance tax if the donor survives for seven years following the
PRECEDENTS
This document provides general guidance for grandparents regarding an application for a child arrangements order that makes provision for contact with grandchildren. Your family lawyer will be able to provide specific advice based on your circumstances. What can I do if I am not allowed to spend time with my grandchildren? In the event that there is a breakdown in the relationship between the parents of your grandchildren it is to be hoped that arrangements could still be made for the children to continue to spend time with their grandparents. In those circumstances grandparents often play an important role in the lives of their grandchildren. Sometimes it is possible to resolve things by mediation and other forms of non-court dispute resolution. Mediation may help avoid the need for costly legal proceedings that can be quite stressful. Before issuing an application for an order providing that you can spend time with your grandchildren (called a child arrangements order (CAO)) you are required by the rules governing these applications to attend a meeting with a mediator to see whether mediation
GLOSSARY
A limited grant of administration in order to preserve the assets of the estate.
GLOSSARY
A grant which is made in order to constitute a party, usually a defendant, to proceedings.
GLOSSARY
A grant in respect of the remainder of the estate in circumstances where the previous grant had been limited to a part of the estate or a particular purpose.
GLOSSARY
A grant which is made in circumstances where all the persons to whom a grant of probate or administration has been made have died without completing administration of the estate and where in the case of probate no chain of executorship continues.
GLOSSARY
The type of grant of probate obtained where the Will’s validity is not in question. Where a Will is proved in common form, those whose interests are adversely affected may later challenge its validity. If such a challenge succeeds, the probate originally granted will be revoked.
GLOSSARY
A grant in solemn form is made after the executor or any person interested in the Will has propounded it in a claim. Where a Will has been proved in solemn form, no person who has been a party or privy to the proceedings may then challenge the Will unless evidence of fraud or a later Will is discovered.