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JUNE 25TH 2010 | 06:03 TAGS: TAX TRUSTS COMMENT
The Emergency Budget produced a modest 45 Budget notes to kick-start the Chancellor’s five year plan to rebuild the British economy. Somewhere in the mix are the 6 issues of interest to private client practitioners which are the subject of this summary.
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The ever difficult decision as to the division of property assets on the breakdown of a cohabitation relationship continues to cause inevitable pain. The Court of Appeal has reversed the first instance decision in Jones v Kernott. As Lord Justice Wall said:
“This is a cautionary tale, which all unmarried couples who are contemplating the purchase of residential property as their home, and all solicitors who advise them, should study. The facts are not in dispute and are unusual only in the sense that a great deal of time has elapsed since the parties separated.”
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