By 1st January 2013 all firms needed to have appointed a COLP (compliance officer of legal practice) and a COFA (compliance officer of finance and administration). So virtually all firms have [...]
This useful case looks at an advance decision. It confirms that the particular document was valid since concerns as to its validity were ill-founded. It also sets out that there is no [...]
This interesting case on construction looks at a handwritten Will and how a residuary gift, which was ambiguous, should be interpreted: per capita or per stirpes for the size of shares and the [...]
Last Friday, 8 March – International Womens’ Day – I set off from Rose Cottage with a great group of women to spend the next seven days walking 82 mile around the boundary of [...]
After a scare in the High Court Davies v Watkins [2012] EWCA Civ 1570 has restored the full extent of the protection a Beddoe’s Application can offer to a trustee wishing to avoid a personal [...]
Documenting the outcome of regular reviews by advisers with taxpayers can provide evidence: but taking the following steps will increase considerably the prospect of agreement with HMRC that the [...]
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