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This subtopic draws together content on the Finance Bill year 2014–15, ie starting with the Autumn Statement given in December 2014 and following through the Budget in March 2015 to the passage through Parliament of the Finance Act 2015. In this year, there was a general election, with the result that there was an additional Summer Budget 2015 and a second Finance Bill, known as Summer Finance Bill 2015. For more information on the process, see Practice Note: The Budget and Finance Bill process and News Analysis:...
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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
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
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