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UK Tax Residence
17/08/2009
UK tax residence is crucial in determining a client’s liability to UK taxation. Although UK tax legislation also looks at domicile and location of assets, residence is the primary basis for many UK taxes. There is however no statutory definition of residence.
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Unconscionable Conduct
04/04/2009
A fundamental tenet of equity is the prevention of unconscionable conduct by providing a remedy. It pervades the equitable doctrine of proprietary estoppel. In Gillett v Holt [2000] 2 WTLR 195, [2000] EWCA Civ 66 the Court of Appeal held that the elements of proprietary estoppel were intertwined and that the matter should be looked at as a whole when deciding whether the conduct was unconscionable.
Unconscionable conduct is necessary both for proprietary estoppel and constructive trusts although the outcome of any successful claim may differ since proprietary estoppel has become subject to the assessment of relief which is proportionate to the detriment suffered.
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Undue Influence
04/04/2009
Proof that undue influence has undermined testamentary gifts is confined to proving actual undue influence. It is not easy to establish whether a testator has acted of their own free will or not, the burden being on the propounder to show that there has been undue influence. Presumed undue influence also applies to lifetime gifts with the burden of proof being on the donee to rebut that presumption.
