When a woman updated her will in 2003, she had no way of knowing that a simple change to a precedent document could cause problems for her executors several years later. There was no intention to change one of the main provisions of the will, which was that...
There has recently been a further case on long-term sickness and a worker’s right to accrue untaken annual holiday leave ( Fraser v Southwest London St George’s Mental Health Trust ). Mrs Fraser was on long-term sick leave after she injured her...
When a property is owned by two people as joint tenants (where the title to the property is owned by each of them, so that if one dies, the other inherits the property by survivorship), each of them is considered to be the legal owner of the property. A man...
The wave of litigation which has followed the turmoil in the financial markets as a result of the credit crunch has led to many decisions that have resulted in those suing financial institutions being left to lick their wounds (and also facing sizeable legal...
The Ministry of Justice (MoJ) has now published its response to the recent consultation on proposals to criminalise squatting. The consultation paper, entitled ‘Options for dealing with squatting’ , received over 2,000 responses. As a first...
Under the Disability Discrimination Act 1995 (now superseded by the Equality Act 2010 ), when deciding whether or not an employer took sufficient steps to comply with its duty to make reasonable adjustments to remove a disadvantage faced by a disabled...
HM Revenue and Customs (HMRC) have announced that the Mortgage Verification Scheme (MVS), which was developed in co-operation with the Council of Mortgage Lenders and the Building Societies Association and run as a pilot scheme in March 2010, is now fully...
When a Jersey multi-millionaire gave most of his assets away to one of his daughters in the months prior to his death, leaving an estate of less than £100,000 to be shared by all three of his children, it was perhaps inevitable that a legal challenge...
In Williamson & Soden Solicitors v Briars , the Employment Appeal Tribunal (EAT) considered the employment status of a solicitor who was described as a partner of the firm and whose remuneration was by way of a ‘guaranteed profit share’...
HM Revenue and Customs (HMRC) have had difficulties in the past in checking on property sales to ensure that the ‘principal private residence’ exemption for Capital Gains Tax (CGT) is being used correctly. Notwithstanding the complexity of the...
A recent case illustrates how strong the evidence must be before the presumption that a person making a will has the mental capacity to do so will be overturned. It involved an elderly woman who died leaving an estate of a little under £150,000. Her...
When a house is bought or sold, the prospective purchaser makes what are called ‘pre-contract enquiries’ in order to establish the exact details of the property being bought. These are normally in the form of a standard set of questions with any...
It is common for service charges to be paid ‘on account’ of the annual cost, based on estimates, and a final account to be made up some time after the year end, based on the actual costs incurred. However, not all landlords are diligent about...
There are generally strict time limits that apply when presenting a claim for unfair dismissal to the Employment Tribunal (ET). Normally, a claim must be lodged before the end of a three-month period beginning with the effective date of termination (EDT)....
One of the rules that applies to the administration of estates is that whilst a person appointed as executor under a will can refuse to accept the appointment, once an executor ‘intermeddles’ in the estate, in principle he or she cannot then...
When an elderly woman passed away, her daughter, who was her personal representative, realised that some of her late mother’s land was occupied unlawfully by three people. She brought an action against them , seeking to recover possession of the land...
The Ministry of Justice (MoJ) has issued for consultation proposals for introducing fees for those wishing to lodge a claim with an Employment Tribunal (ET) or an appeal with the Employment Appeal Tribunal (EAT). Currently, the system is free to use and in...
In order for an asset to be removed from an estate for Inheritance Tax (IHT) purposes, the donor of the asset must retain no benefit from it after the legal title to it passes. Complex ‘reservation of benefit’ legislation exists to ensure that...
In July, the Equality and Human Rights Commission (EHRC) announced that it had applied to intervene in four cases due to be heard by the European Court of Human Rights, all of which were brought by Christian employees who claimed to be victims of religious...
The UK has been proceeding apace in its attempts to develop ‘green’ energy, and wind turbines are appearing all over the country – including in such seemingly unlikely spots as beside the M25. However, no matter what their benefits as...
Every year the firm's Christmas party presents employees with the chance to relax and enjoy the holiday season. However, it is easy to forget that an employer owes its employees certain obligations, even outside work, when the employer has organised the...
When a millionaire estate agent died intestate, the two women he had been involved with both tried to have his estate distributed according to their wishes. Chris John died leaving an estate worth £5 million. At the time of his death, he had been...
The Health and Safety Executive (HSE) has published provisional fatal injury statistics for the year April 2010 to March 2011 . These show that the number of workers killed in Britain was 171, compared with an all time low of 147 deaths in the previous...
When does a commercial property become vacant under a lease agreement? This was the question considered in a recent hearing in the Court of Appeal . The appeal was brought by haulage and storage firm NYK Logistics (UK) Ltd., a former tenant of Netherlands...
People who suffered losses as a result of the collapse of mutual insurer Equitable Life in 2000 will be pleased to know that the compensation payments they receive as a result of the passing of the Equitable Life (Payments) Act 2010 will be tax free. The...
The recent case in which the court was asked to rule regarding a vacant flat that was part of a property sold at auction – the existence of which neither the vendor nor the purchaser was aware of until after the sale – has now been heard by the...
Following its Resolving Workplace Disputes consultation and the Red Tape Challenge review of employment law, the Government has announced its proposals for reform. The aim is to replace overly burdensome regulation whilst safeguarding workers’ rights,...
A widow who was excluded from inheriting her husband’s £500,000 estate, under the terms of a will he made four years before he died in 2009, has contested the will, alleging that the brain tumour from which her husband was suffering meant that he...
Under the Agency Workers Regulations 2010 (AWR), which came into force on 1 October 2011, agency workers are entitled to have the same basic terms and conditions of employment as if they had been employed directly by the hirer once they have completed a...
New measures put forward by HM Revenue and Customs (HMRC) to deal with the problem of ‘tax agents who act dishonestly in tax matters’ include proposals that HMRC should ‘name and shame’ advisers who are found to have acted dishonestly...
A developer who completely demolished a property when he only had permission to demolish part of it has landed himself with a fine and legal costs totalling more than £120,000. The developer has been given a year to pay the £80,000 fine and the...
Years ago, it was common for a deed creating a trust for children to specify the beneficiaries as being ‘the legitimate children’ of the person setting up the trust. Recently, the children of the 13th Duke of Manchester, by his bigamous marriage...
Two companies have been fined a total of £450,000 and ordered to pay costs after health and safety failures led to a maintenance worker falling to his death. Christopher Booker, 49, was working at Aberthaw Power Station when the accident happened in...
The Supreme Court has handed down its decision in a case concerning the employment status of 20 valeters who provided car-cleaning services to motor retailers and auctioneers ( Autoclenz Ltd. v Belcher and others ). The valeters had written contracts with...
The Supreme Court recently handed down its judgment in the case of Gaines-Cooper v Revenue and Customs . In what will be a suprising decision to many, the Court has ruled in favour of HM Revenue & Customs (HMRC), who argued that businessman Robert...
On 1 October 2011, changes to the Housing Grants, Construction and Regeneration Act 1996 (normally called the Construction Act) came into force. The changes are contained in Part 8 of the Local Democracy, Economic Development and Construction Act 2009 ...
The combination of a deathbed marriage, a millionaire and a new will was always likely to end in a court battle, and so it proved recently when a family challenged their late father’s will, which left everything to his new wife, who had been his...
The Law Society is urging the nearly 70 per cent of the adult population who have not yet made a will to do so. There are many reasons why you should make a will. It is a mistake to think that it is only necessary if you have a substantial estate. Estate...
As reported previously, the Working Time Regulations 1998 (WTR) as they currently stand are not in accord with recent decisions of the European Court of Justice (ECJ) on the interpretation of the Working Time Directive with regard to the interaction of...
Noisy neighbours can be the bane of one’s existence, so it is no real surprise that a lesbian couple finally lost patience with their adjoining next-door neighbours after they had workmen carrying out extensive building work on their property for a...
Just four months after relaunching Index-linked Savings Certificates, the Government-backed savings institution National Savings & Investments (NS&I) has withdrawn its Savings Certificates from sale. The move was necessary in order to ensure that it...
Employers are reminded that new National Minimum Wage (NMW) rates came into force on 1 October 2011. The revised rates are as follows: The adult hourly rate of the NMW has increased from £5.93 to £6.08; The development rate (which...
Among the requirements for a will to be valid are that it must not be witnessed by a beneficiary and it must be signed at the bottom by the testator (the person making it) or, if they are unable to sign it, under their direction. You would therefore be...
When a licensing application cannot be heard because insufficient information has been supplied relating to the primary use of the premises, the licensing authority must decide whether to grant the licence and deal with any issues through enforcement action...
If you move abroad to work, you pay your tax where you now live and that is the end of the matter. Or is it? Regrettably not. The UK tax system is a ‘world tax’ system, which seeks to tax the worldwide income of its residents. In order to avoid...
Earlier this year, the Government published a consultation document entitled ‘Resolving Workplace Disputes’. This sought views on various measures aimed at increasing employers’ confidence to take on more workers, encouraging the early...
Before you purchase a property, it is wise to make sure you are aware of the implications of any permitted uses of the land surrounding it. A recent case, in which the courts declined to prevent a landowner from carrying out activities which, although they...
The Government is calling on businesses to have their say in the latest phase of its Employment Law Review. From today until 19 October, the Government's ‘Red Tape Challenge’ is focusing on more than 160 different employment-related...
An employee wishing to bring a claim of unfair dismissal must do so before the end of the three-month period commencing with the effective date of termination (EDT) of their employment. Where a period of notice is given, the EDT is the date on which this...
According to a recent poll, more than one in eight wills is ‘self-written’ and one in 10 of those people who have made a will fails to tell anyone where it is. Since nearly 4 out of every 10 adults have not made a will in the first place, the...
If a claim is not defended, is a person indemnifying the defendant required to meet the claim in full? This question was at the core of a recent legal case involving a property development. The developer contracted with a subcontractor to carry out...
Limited liability partnerships (LLPs) are becoming increasingly common. For example, all of the ‘Big Four’ accounting firms have been LLPs for several years now. Recently, the acrimonious bust-up of an LLP led to one of the ex-members suing the...
Anyone who has substantial assets in the United States, is a US citizen, or expects to inherit assets situated in the USA or which are the property of US citizens, should take note of recent changes to the US Estate Tax. The legislation, in the form of the...
A recent case illustrates the importance for cohabiting couples of giving careful consideration to property ownership and inheritance issues. Ms Cattle had a relationship with her partner, Mr Evans, for many years and when he died she made a claim against...
Following several suspicious deaths at Stepping Hill Hospital in Stockport, Rebecca Leighton, a nurse working at the hospital, was accused of tampering with medical products, arrested and charged. She was consequently banned from working as a nurse by the...
According to a new report from the Institute for Fiscal Studies (IFS) – Tax by Design – the current tax system is "inefficient, overly complex and frequently unfair" . It calls for some radical changes to taxation policy, warning...
Whilst the Internet, tweeting, blogging and the like have revolutionised the way we communicate with one another, some estimates report that misuse of social networking tools by employees at work costs the British economy billions of pounds a year and...
A recent case illustrates that, when mistakes occur, it may not always be possible to put them right. A buyer and seller exchanged contracts on a flat, which was being sold by way of a long lease. This seems straightforward enough, but when the plans were...
Businesses are reminded that new reporting arrangements for workplace health and safety incidents commenced today (Monday 12 September). Only fatal and major injuries and incidents should now be reported by phone to the Health and Safety Executive (HSE)....
A recent case ( Gosden v Lifeline Project Ltd. ) demonstrates that it is important for employers to have in place an Internet usage policy and to ensure employees are aware that disciplinary action may be taken over any conduct capable of harming the...
If a person's estate does not fully utilise the nil-rate band for Inheritance Tax (IHT) purposes, the unused proportion of the nil-rate band can be used on the death of that person’s spouse or civil partner. This is termed the ‘transferable...
Building contracts often involve a multiplicity of documents, which sometimes have conflicting terms. In such cases, the liabilities under the contracts will depend on which of the various contractual terms has primacy over the others. In a recent...
It may be tempting (but is probably just tempting fate) to put a ‘qualification’ clause in a will whereby a person inherits only if they do something or refrain from doing something. Where it is something definite which can be unequivocally...
The general principle that ‘the loser pays the costs of the winner’ does not apply to disputes brought before the Leasehold Valuation Tribunal (LVT). The maximum amount the LVT can require the loser to pay is £500, and only then in...
The Government has accepted all the recommendations made in the recent review of health and safety regulation, ‘Common Sense, Common Safety’, and announced a package of measures designed to support its growth agenda and to ease the regulatory...
When a beneficiary loses out because the terms of the will of a wealthy person are changed shortly before that person’s death, a dispute is always likely. When a Scottish woman with an estate valued at £4 million died shortly after changing her...
New developments require planning permission, as is well known, and so do projects that affect the environment. But can demolition of an existing building be considered to be a project affecting the environment, thus meaning planning permission is required? ...
The High Court recently ruled in favour of a pension scheme which decided to stop awarding pension increases which, though discretionary, had in practice been regularly given in the past. The Prudential’s pension trustees had for many years followed...
The Advisory, Conciliation and Arbitration Service (ACAS) has issued guidance for employers and employees on coping with the effects of the riots which have recently erupted in London and in other major cities across the UK. The focus of the advice is on...
A fence put up by a Devon couple will cost them more than £20,000 in legal fees and re-erection costs after the court decided that it was built a few inches the wrong side of their boundary with their next-door neighbours. The court case was necessary...
The Government has announced that as part of its ongoing review of employment law, aimed at eliminating unnecessary ‘red tape’, it will consider in detail the case for reforming: Compensation for Discrimination Whilst there need to be remedies...
When a document contains errors, the court will often act to ensure that commercial common sense dictates its interpretation. In a recent case, a farmer sought to avoid an estate rentcharge for roads and sewers on the farm estate when the covenants in the...
A recent case will cause concern to anyone who has a specific wish that their estate should not pass to certain people. It involved a woman who left an estate of more than £400,000, which she had bequeathed to various animal charities. The woman had a...
In the year to December 2010, HM Revenue and Customs (HMRC) raised in the region of £70 million in additional tax as a result of challenging property valuations included in the estates of people who had died. Inheritance Tax (IHT) is payable if the...
Conveyancing is often thought to be a straightforward process, but the truth is very different. Problems with potential fraud, claims by lenders and title disputes are not infrequent. In order to protect consumers, the Law Society launched, in January 2011,...
If an employee is dismissed following an unfair redundancy selection process, the level of any compensatory award can be reduced if the employer can show that the employee would have been dismissed even if the correct procedures had been followed. This is...
From 6 April 2011, the Competition Act 1998 has been extended to cover agreements made with regard to land. Such agreements were previously excluded from the scope of the Act. The Act seeks to prohibit agreements etc. that prevent, restrict or distort...
Trustees of discretionary trusts who have found that recent tax changes have resulted in an unacceptably high level of taxation (especially as regards trust income from dividends) should give consideration to the possibility of amending the trust to give a...
Whilst the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) operate to protect the employment law rights of employees when there is a relevant transfer of a business or part of a business, Regulation 8(7) provides that where...
A very unusual case illustrates the lengths to which the courts may go in order to sort out disputes involving lost wills. It involved a couple who had both been married before and who, it was claimed, had made mutual wills. On the husband’s death,...
A landlord’s attempt to obtain a rent based on the uplifted value of a property was rebuffed by the court because a term in the lease, which was worded in such a way that the rent set by the rent reviews would not take into account improvements made...
The Government has suggested that councils in rural areas consider changing their planning policies to allow unused farm buildings to be converted to use for residential purposes, rather than insisting that they only be used as farm buildings. This idea is...
Clients who have discretionary trusts in place are reminded that the advent of higher rates of tax since April 2010 may warrant a review of the trust structure. Since April 2010, trustees of discretionary trusts have been subject to a 50 per cent tax rate...
A recent case in the Court of Appeal ( Tilson v Alstom Transport ) dealt with the application of the ‘necessity’ test for implying a contract of employment between an agency worker and the end-user business where the worker is fully integrated...
An unusual instance of the creation of a statutory will was reported recently, when an application for a statutory will was granted to the daughter of a woman who had suffered a stroke. The applicant’s two half-siblings were found to have forged an...
A manufacturing company based in Wigan has been fined £12,500 and ordered to pay costs of £1,703 after a worker lost part of his index finger whilst operating a drilling machine. The 46-year-old employee was drilling holes through an iron bar...
An attempt by campaigners to prevent the demolition of a neo-Georgian building by creating a conservation area was recently defeated , following a challenge by the property company that wished to develop the site. The council failed to prevent the...
A tenant that served a break notice on its lease to the wrong person had a lucky escape recently when the court ruled that the notice was valid because the landlord’s agent had accepted it and this had the effect of waiving the defects in serving it....
Two divorcees who allege that the investment advice they received after their divorces was negligent have commenced proceedings against their financial advisers in a bid to recover their alleged losses. Friends Megan Scotney and Clare Gallacher both...
A woman whose mother left an entire estate to charity has won her appeal for a substantial payment from the estate, sufficient to meet her need for reasonable maintenance. Melita Jackson died in July 2004 at the age of 70, leaving a net estate of some...
The Government’s review of the operation of health and safety legislation in the UK, 'Common Sense – Common Safety', recommended that the risk assessment procedures for low hazard workplaces, such as many offices and shops, should be simplified...
A recent court decision illustrates that where ownership of land changes, rights conferred by covenants over neighbouring land are not necessarily passed on to the new owners. In this case, the former owners of a house had sold part of their garden for...
Changes by HM Revenue and Customs to the disclosure requirements for executors have come into effect. These apply to deaths occurring from 1 March 2011. The first change is that where the deceased gave gifts which exceed the annual ‘Inheritance Tax...
Property company Daejan Investments Ltd. has failed in its bid to overturn Tribunal decisions concerning repair works carried out at the company’s Queens Mansions property in Muswell Hill, London. The recent Court of Appeal ruling will cost Daejan...
The scheme whereby the names of employers who breach National Minimum Wage (NMW) legislation are published by the Department for Business, Innovation and Skills (BIS) came into effect on 1 January 2011. The aims of the scheme are to deter employers who would...
A man who was appointed under a power of attorney to look after a woman’s affairs, when she could no longer manage to do so herself, has been sentenced to 15 months in prison after he abused his position of trust to steal more than £100,000 from...
When a trust receives a dividend, the trustees may, in certain circumstances, be able to treat it as a capital receipt rather than a receipt of income. This may have tax benefits for the trust. The treatment is available when the payment of the dividend...
When the terms of a house building contract exclude any liability for losses incurred by the client on account of defective works, the client has no redress under a general duty of care. This was the decision of the Court of Appeal in a recent case...
A committed Spiritualist has failed in his attempt to persuade the Employment Appeal Tribunal (EAT) that his dismissal from the post of Special Constabulary Trainer was unlawful discrimination under the Equality (Religion or Belief) Regulations 2003 ( ...
Who has the right to the airspace above a flat? This question was at the centre of a recent legal dispute involving a block of flats. The block of flats was wider at the bottom than on the upper floors, narrowing at the 6th. The 6th floor tenant obtained...
When an obvious error is made, the courts will sometimes be willing to correct the mistake – but not always. In a recent case , the court was asked to consider wills executed by an elderly couple. Each will was a simple ‘mirror will’, in...
