Private Client

We are still working and available to you during the Covid-19 pandemic. We have always been flexible in the way we conduct our work to suit your needs and this remains the case.  Our lawyers frequently take instructions for the preparation of Wills and...

For many parents, the objective of a will is to ensure even-handed treatment of loved ones, particularly children. However, as a High Court case strikingly showed, some may be more needy than others and that too should be taken into account. The case...

It is easy to be tempted by exotic investment schemes that promise spectacular returns. However, as a High Court case strikingly showed , they are often too good to be true and it is always wise to get an independent professional to check them out before...

Despite the drive towards achieving economic equality between the sexes, it remains common for women to give up their promising careers to support their husbands and devote themselves to child rearing and home-making. An important High Court ruling ...

Ramblers love footpaths, but the same cannot be said for landowners concerned to protect their privacy and security. That was certainly so in one case in which homeowners with a high media profile won the right to divert a footpath which crossed their...

If you are an entrepreneur and own your own company, that is all the more reason why you should take professional advice regarding the consequences that might arise on your death. In an unusual High Court case on point , a farm contracting business was left...

Few would quarrel with the long-standing rule of law that anyone who unlawfully kills another is barred from benefiting, financially or otherwise, from his or her crime. In a unique decision, however, the High Court waived that rule in the case of an...

In the throes of family breakdown, parents often focus on their own personal battles – but it is the best interests of their children that are always uppermost in family judges' minds. In a case on point, the wishes and feelings of two teenagers ...

Trusts can be an invaluable means of providing for vulnerable loved ones, but they need careful handling by a professional if they are not to have serious unforeseen consequences. In a case on point, the High Court came to the aid of a retired GP whose...

A temporary Stamp Duty Land Tax (SDLT) relief measure has taken immediate effect in England and Northern Ireland after being announced by Chancellor Rishi Sunak in his summer economic statement. The measure has been introduced by the Government to try and...

A fine imposed on a householder for parking her Land Rover on her own land put the conflict between private ownership and public access to the road network in high relief and provided the subject matter for an important High Court test case . For many...

In order to be divorced you obviously have to be validly married, and bigamy remains a surprisingly common occurrence. In one case, the High Court found that a couple's overseas wedding did not render them husband and wife – because she was already...

If someone upon whom you depend financially dies leaving you nothing in his or her will, judges have the power to ensure that you do not go empty-handed. As a High Court case showed, however, that power will only be exercised in your favour if your need for...

The COVID-19 pandemic represents a public emergency which is threatening the life of the nation. A High Court judge wrote those words in reaching the momentous conclusion that, whilst the crisis persists, derogation from certain fundamental human rights is...

To say that parents bear a moral responsibility to ensure that their children behave themselves in public is uncontroversial – but are they also under a legal duty to do so? The High Court addressed that issue in ruling that the sins of an allegedly...

If a neighbour obtains planning permission for a building project to which you object, that does not always mean you just have to grin and bear it. In a case on point, objectors to a householder's plans to extend his garage succeeded in blocking his proposal...

If you die without making a will, there is a real risk that your loved ones may be left high and dry. In one case, a man who said that he was grieving over his partner's death found himself bereft of legal rights and locked out of the flat they once shared. ...

HMRC are scrapping cheques for the payment and repayment of Inheritance Tax (IHT) and temporarily accepting printed signatures on IHT returns, as a result of the coronavirus crisis. The introduction of new ways of processing IHT and returns is to reduce...

The Channel Islands may be separated from the UK mainland by miles of water, but they are not overseas countries. In an unusual case, that simple fact was enough to defeat a woman's claim for a pension-sharing order following her divorce in Jersey. After...

One of the benefits of building your own home is that you can claim back VAT paid on materials used in the project – but rebate applications have to be made within three months of the property's completion. That time limit came under analysis in a case...

Even people of the greatest intellect can be affected by diminished mental ability in old age and that is one good reason why it makes sense to execute a professionally drafted will sooner rather than later. A case on point concerned an eminent former judge...

Fraudulent investment schemes are perennially tempting to the unwary and it really does make sense to take independent professional advice before parting with your money. In one case, the High Court found compelling evidence that hundreds of small investors...

Your privacy rights will die with you, but that does not mean that just anyone will be permitted access to your medical records after you are gone. The extent to which such records should remain under wraps post mortem was analysed in a High Court test case...

Where blame, if any, attaches for the breakdown of a marriage is generally irrelevant when it comes to dividing assets following divorce. However, as a cruelly deceitful husband discovered to his cost, bad behaviour can have consequences in that it is hardly...

Lordships of the manor, whilst sounding grand, are often viewed as arcane titles with little real significance in terms of property rights. However, that is not always so and, in one High Court case, a lordship which was bought for just £100 almost...

Few people nowadays care whether a child is born within wedlock, but the law is in some respects behind the times. In a ground-breaking ruling, however, the High Court has opened the way for illegitimate members of an extended family to receive shares of a...

The full rigour of formalities that must be gone through in order to solemnise a marriage have been upheld in a landmark case. The Court of Appeal found that a ceremony performed in a restaurant which was not registered as an authorised wedding venue was a...

Now, more than ever, clients are looking for reassurance and certainty that their affairs are being looked after. Due to social distancing and the lockdown, we are currently working from home and arranging wills and providing other advice to our private...

HM Revenue and Customs (HMRC) are always on the lookout for unexplained cash earnings which have not been declared for tax. However, in one case, a former professional gambler was relieved of a six-figure Income Tax bill after convincing the First-tier...

Disputes with neighbours have a way of getting horribly out of hand, but legal advice taken at an early stage can help to draw the venom and save incalculable heartache and money in the long run. A case on point concerned flat dwellers who for years engaged...

Those who engage in speculative litigation on the basis of weak evidence can expect to be hit hard in the pocket. In a case on point, a couple who sued a friendly architect after she provided them with free assistance in re-landscaping their garden found...

Erma Rizvi , one of our divorce and separation solicitors at our Margate office, is working from home, attending remote court hearings and bringing peace of mind for her clients during the coronavirus pandemic. Here she talks about how she is helping...

Most people would consider it an honour to be chosen as executor of a friend's or relative's will. However, as a High Court ruling showed , the legal responsibilities that go with such a role can be extremely onerous and it usually makes better sense to...

Wendy Macarthur , a Wills, lasting power of attorney (LPA) and probate specialist at our Birchington office , is working from home and continuing to assist clients during the pandemic. Here she talks about how it feels like business as usual except when...

A gender-neutral and non-discriminatory approach to divorce generally requires an equal division of marital assets – but it is not always that simple. In one big-money case, complexities arose in respect of the husband's inherited assets and his wish...

If offered the opportunity to shelter their homes against future Inheritance Tax (IHT) liabilities whilst retaining the right to live in them rent free, most people would jump at the chance. However, as one case strikingly showed, that holy grail of tax...

Liz Dack , a residential property Partner based at our Margate office, is currently assisting people who wish to move home under the ever watchful eye of her bulldog, Daisy. Liz’s working arrangements are not without their challenges but she has...

If you are a property occupier and have noise, dust, noxious smells, vibrations or other forms of nuisance inflicted upon you by a neighbour, the law will provide you with a remedy. However, the Court of Appeal has ruled in a landmark case that that...

Vicky Burdett is based at our Margate office and, along with all of our private client team, is focusing on dealing with an influx of enquiries from local people who are seeking legal assistance.  Here, Vicky explains how she is gladly helping clients...

Unmarried couples frequently intermingle their property whilst love still blooms, but sorting out who owns what after separation can pose a serious challenge. That was certainly so in the case of a former couple who, between them, owned two former council...

Zoey Arscott is one of our four divorce and separation specialists based at our Margate office who are currently all continuing to assist clients during the coronavirus crisis. We are also still serving current and new clients through our Canterbury...

You are in principle entitled to bequeath your worldly wealth to whoever you choose. However, as a High Court decision made clear, the law will intervene if you ignore your moral obligations when making your will. A successful motor dealer and property...

Here at Boys & Maughan we know that buying or selling a property during the current crisis is much more challenging than usual but we are being optimistic and taking a “can do” approach to keeping people moving through these difficult times. ...

DIY house builders are entitled to refunds of VAT they pay on materials used in their projects. However, as a decision of the First-tier Tribunal (FTT) showed , seeking such rebates is far from straightforward and a strict time limit applies. A man applied...

Our children law solicitors and lawyers have substantial experience in proceedings relating to Public Law children matters. Here we provide answers to the questions that our lawyers are regularly being asked.  Social Services / the Local Authority are...

The Government has urged people not to move house to try to limit the spread of coronavirus across the UK. It has said that buyers and renters should delay moving while emergency stay-at-home measures are in place. For the full details see this page of the...

Increased social distancing measures to combat the coronavirus have undoubtedly been putting strain on families with shared childcare arrangements. Taking children from one home to another is a legitimate journey according to Cafcass and Government...

Adoption of children outside their natural families is always a last resort and will only be permitted if nothing else will do. The Court of Appeal made that point in coming to the aid of a couple whose son was taken from their care when he was just two...

If you are involved in a dispute with your builder, taking sound legal advice is by far the best means of ensuring that matters do not get out of hand. One householder who failed to take that sensible course found himself embroiled in costly legal...

Co-ownership of land by family members can be intensely problematic if they do not see eye to eye as to the use to which it should be put. A High Court case on point focused on a naturalist's ambition to 'rewild' farmland he and his brother had jointly...

New rules surrounding the payment of Capital Gains Tax (CGT) on profits made on the sale of a residential property are now just weeks away. Taking effect on 6 April 2020, the changes will reduce the amount of time individuals have to pay their CGT bill and...

A change to intestacy law recently announced by the government has increased the sum of money that spouses and civil partners of people who die without having made a will are entitled to receive. The change has been introduced via a statutory instrument...

It is hardly surprising that confidential or privileged documents which have or may have been illegitimately obtained cannot be used in evidence. However, as the High Court made clear in the context of a big money divorce case , that rule does not apply...

Letting your land stand vacant, going to rack and ruin, inevitably carries the risk that a squatter will obtain title to it. A woman who inherited a small but strategic strip of land from her builder father came within an ace of suffering that fate. The...

There is a general principle that a person may leave their estate to anyone they wish, but legislation exists – the Inheritance (Provision for Family and Dependants) Act 1975 – to allow people dependent on a deceased person to claim against the...

The Government is warning people to be on alert for fraudsters posing as court bailiffs and enforcement officers on the telephone. After claiming to be County Court bailiffs, High Court Enforcement Officers (HCEOs) or Certificated Enforcement Agents (CEAs),...

Sometimes the Department of Work and Pensions decides to contact the executors of an estate because they want to see if a means tested benefit was correctly claimed in the lifetime of the deceased.  The sort of information that they frequently require...

Race discrimination may not be intentional, but it can be deeply hurtful and, with the right legal advice, victims can both express their disgust and secure compensation. In a striking case on point , a Sikh couple who were rejected as potential adopters...

Couples can sometimes be tempted to enter into property transactions together without taking legal advice, on the basis that the love and trust between them will last forever. However, a High Court ruling strikingly showed how misguided such assumptions can...

HM Revenue and Customs (HMRC) may appear a very big battalion indeed but, with the right legal advice, individuals can succeed in overturning their decisions. Exactly that happened in a case concerning a couple who lost over £6 million in a disastrous...

Matthew Champ , a non-practising barrister and Chartered Litigator and Advocate at Boys & Maughan, organises the Civil Advocacy competition which started in November 2017. Ebun Adeniran won the inaugural Boys & Maughan Solicitors Civil...

What exactly is a will? The High Court addressed that fundamental issue in resolving a bitter family dispute in respect of where a much-loved son and husband should be buried. Following the man's death from cancer, his mother insisted that he should be...

One of the hardest tasks that family judges have to undertake is to remove children from the care of parents who are incapable of looking after them. However, as one case showed , adoption of children outside their natural families is only ever a last...

Allowing people to occupy your property on the basis of a handshake is an invitation to misunderstandings and costly dispute. The point was proved by a case in which the trustee of an agricultural estate found himself in court after he informally permitted a...

If you have been deceived by a salesman into paying too much for dodgy goods, you should see a lawyer right away. The disappointed buyer of a crash-damaged Ferrari sports car who did just that was awarded his money back by a judge. The buyer was attracted...

Can a purchaser of a property be said to 'own' it after contracts are exchanged but before the transaction is completed? The Court of Appeal's answer to that fundamental question delivered a substantial Capital Gains Tax (CGT) saving to an off-plan flat...

The trouble with informally agreeing with your loved ones what is to happen to your assets after you are gone is that you may not have considered all eventualities, and disputes can arise as to what has and has not been promised. Exactly that lay at the root...

English judges are respected around the world – but they are not the sole arbiters of fairness and the decisions of foreign courts must be respected. A family judge made that point in shutting the door on divorce tourism and refusing a Russian...

One secret of a happy life is to get on well with your neighbours and taking legal advice is often the best way of defusing rows before they get out of hand. The point was resoundingly made by a case in which escalating boundary and right of way disputes...

The legal position of 'cryptoassets' – those which exist in electronic form and are held on distributed ledgers, bitcoins being the best-known example – has not been certain in the past. However, a recent legal statement by the Chancellor of the...

Failing to take professional advice and keep accurate accounts is like holding a red rag up to the HM Revenue and Customs bull. In a case on point, an international businessman who claimed to keep details of his income and expenditure 'in his brain' was...

Litigation can be long and bitter, but it is the prime objective of the justice system to eventually bring it to a satisfactory end. In a case on point, the High Court came to the aid of a husband in drawing a line under his divorce . The case concerned a...

For a Will to be valid, the testator (the one making the Will) must be ‘of sound mind’ at the time of making and signing the Will. This means that they must be capable of understanding and approving of the contents and effects of the Will. With...

Landowners who neglect or fail to make use of their properties put themselves at risk of losing them to squatters. In a recent case on this subject, a woman faced a neighbour's claim that he was entitled to her field, having cut the grass for years. The...

Establishing a company to act as an intermediary between yourself and the clients to whom you provide your services can have substantial tax advantages. As a case involving a broadcast journalist showed, however, such arrangements are pointless if the...

Amidst the emotional and financial destruction that can arise from divorce, keeping a sense of proportion is crucial. The Court of Appeal made that point in lamenting a former couple's expenditure of more than £500,000 in legal costs fighting over an...

Allowing your will to become out of date stores up trouble for your loved ones. That was strikingly so in one case in which a successful businessman suffered a stroke before he could make a new will taking account of his changed financial and personal...

Millions of people who invest their pension pots in annuities can ultimately rely on the law to guarantee their financial security. In a case on point, the High Court overruled financial regulators and refused to sanction the transfer of about 370,000...

In a case illustrating the importance of candour regarding financial circumstances in divorce proceedings, a husband who failed to disclose the true extent of his wealth to family judges was subsequently ordered to pay his ex-wife a seven-figure lump sum,...

Investors using the popular online financial investment platform Hargreaves Lansdown (HL) may not have heard that the 'loyalty bonuses' they receive from HL have been deemed by the Upper Tribunal (UT) to be taxable income in the hands of the recipients and...

New homes built in the grounds of existing residences make a valuable contribution to meeting burgeoning housing demand. However, as a decision of the First-tier Tribunal (FTT) showed , restrictions lurking in antique title deeds can stand in the way of...

If a loved one upon whom you depend financially fails to make reasonable provision for you in his or her will, judges have the power to put that right. However, there are time limits that apply to such proceedings and that is why it is vital to consult a...

Family judges are always absolutely focused on the welfare of children and will not shrink from grasping nettles to give them the best chance of leading fulfilled and happy lives. That was certainly so in one case in which a judge ordered that a baby boy be...

Responses to a report from the Civil Justice Council (CJC) setting out proposed measures to better support and protect vulnerable witnesses and parties in civil proceedings are due to be considered following public consultation. The CJC wants to ensure 'a...

Trust deeds can be an effective means of managing family wealth and minimising tax liabilities but, as a High Court decision strikingly showed , any mistakes in their drafting can have serious repercussions for generations to come. The case concerned a...

If you are facing an investigation by the tax authorities, your very first step should be to seek professional advice. One taxpayer who sadly chose not to take that course, instead burying his head in the sand, narrowly escaped a six-figure back-tax bill. ...

Public confidence in the civil justice system would collapse if court orders were not rigorously enforced – however agonising complying with them may be. The point was made by a case in which a divorcee who refused to move out of her home of 25 years...

When a property development involving a building that is listed or in a conservation area is undertaken, it is reasonable for the contractor employed to do the work to assume that the employer has used due diligence to obtain the necessary planning consents....

The whole purpose of the civil justice system is to achieve just and final resolution of frequently intractable disputes – and, as a guideline Court of Appeal decision in an inheritance case made plain, that includes saving litigants from themselves...

When HM Revenue and Customs (HMRC) find out that tax has been under-declared, the response is normally to raise a 'discovery assessment' to collect the tax due. This is usually the result of a period of investigation, and penalties and interest are also...

Surprisingly, nearly 250,000 people go missing in the UK every year. Leaving aside the heartache and worry this causes, until recent changes in the law it also created an appalling position for family members trying to deal with the affairs of the person who...

Boys & Maughan’s conveyancing teams and individual lawyers have exceeded all of their previous achievements in the largest award scheme in the UK residential property industry. Our firm landed an amazing eight trophies at the ESTAS...

Cohabiting couples are the fastest-growing family type in the UK, according to newly released figures from the Office of National Statistics (ONS). The ONS reports that the number of cohabiting couple families continues to grow faster than the number of...

It is in the nature of litigation that the losing party frequently feels that the judge was wrong and the outcome unjust. However, a case in which a householder repeatedly lost his liberty , and ultimately his home, due to his defiance of court orders shows...

A lasting power of attorney (LPA) is a document that may be used so that the finances or other issues of a person who cannot deal with them themselves may be attended to by a trusted third party – normally a solicitor or a family member. When an LPA...

Many vulnerable people who fall into debt are tempted to raise cash on the security of their homes. However, a case in which an elderly couple came within an ace of losing the roof over their heads stands as a warning to all that such arrangements should...

Very rich people often live jet set lifestyles of ceaseless travel, so pinning down the country in which they are domiciled can be a serious challenge. The High Court faced exactly that difficulty in a case concerning the acrimonious breakdown of a...

A recent case decided by the Scottish Courts shows the wisdom of not making irrevocable decisions that you may later come to regret. It involved a woman who gifted her house to her daughter and son-in-law, retaining a tenancy for life over the property....

Where people lack the mental capacity to make important decisions for themselves, judges will step in to ensure that their best interests are served, as was demonstrated by an unusual case in which the Court of Protection (CoP) authorised the planned...

When a couple wished to avoid paying Stamp Duty Land Tax (SDLT) on the purchase of a property, they hit on what looked to them like a great idea. Instead of buying the property outright, they paid for it in two stages…a deposit, plus the purchase of...

Companies are notoriously difficult to value, and particular problems can arise when they form the principal assets to be divided in divorce proceedings. In a big money case on point, the High Court bridged a huge gulf between the value placed by a wife...

If you feel that you have suffered a wrong of any kind, a delay in taking legal action can put paid to your chances of obtaining justice. A widow who was left nothing in her deceased husband's will found that out to her cost when her hopes of obtaining...

Boys & Maughan’s residential property teams and individual lawyers have exceeded all of their previous achievements in the largest award scheme in the UK residential property industry. The ESTAS Group, which highlights the best firms for...

Property purchases are, for the majority of people, the highest-value deals they ever enter into and that is why they should never be undertaken in haste or without expert legal advice. A case in which an amateurish, home-made agreement led to years of...

It is usual for occupational pension schemes to allow the spouse or partner of a scheme member to receive a reduced pension in the event that the member predeceases them. Normally, the appropriate beneficiary is set out in the scheme rules. With defined...

If you have been divorced abroad but are habitually resident in this country, English family judges have the power to ensure that you receive a fair share of the marital assets. In a case on point , the High Court awarded a woman whose marriage was...

When there is a fatal accident involving a person with dependants, a claim for compensation may be able to be made not only by the estate of the deceased person but also by their dependants, whether children or adults. In a recent case , the estate and...

Covenants that restrict the use to which properties can be put lurk undetected within many title deeds and can have a dramatic impact on a property's value. That was certainly so in the case of one unfortunate couple who said that tight restrictions applying...

Disputes within families are very common indeed and one of the issues the courts see over and over again is where there is a family 'understanding' that ends in a disagreement. In a recent case , the result of one such dispute is that an 82-year-old woman...

To what extent are the tax authorities entitled to delve into what would otherwise be your private financial information? The High Court tackled that issue in authorising disclosure of a wealthy businessman's credit card statements to HM Revenue and...

For a UK court to have jurisdiction over a family law case, it is necessary to show that at least one party to it has habitual residence in the UK. In a recent case, an Israeli woman divorcing her Israeli husband sought a declaration that their two-year-old...

Although the final result was not financial ruin for the defendant, a recent case illustrates how unwise it is to vent one's spleen on social media. It involved a firm of solicitors that had been involved in the sale of 'off plan' properties in Cyprus. This...

Can someone who trades in cryptocurrency futures or other sophisticated products via an online platform be viewed as a consumer? In a crucial decision for the investment sector, the High Court has answered that question in the affirmative . The case...

The purchase of properties abroad is a process that can be replete with disputes and financial losses for the unwary or unadvised. Whilst some foreign countries have presented few issues, others have had more chequered histories. Recently, investors went...

We have often stressed the importance of obtaining high-quality legal advice in any dispute and starting any necessary legal action as soon as possible, and a recent divorce dispute illustrates why . It involved a couple who were divorced in 2015. The...

It is normally essential when creating a legal document to get the procedures right, and failure to do so can cause unnecessary complications. A recent case dealt with the problem of what happens if a person creates a document that contains an error but...

Peter Rodd, Senior Partner at Boys & Maughan from 2012-2017, has been presented with a Modern Law Conveyancing Awards Lifetime Achievement Award. Peter has been involved in the legal aspects of residential property for 43 years. He quickly showed...

Yet another sad case reported recently shows the wisdom of appointing only those who are absolutely trustworthy and/or insured professionals as trustees over your assets. The court heard how a trustee appointed to safeguard the assets of a 17-year-old boy...

Ignoring tree preservation orders can prove to be a very expensive mistake and if your property has a protected tree on it, you should make sure any order is understood and followed and any necessary permissions obtained. Felling a protected tree without...

When a personal guarantee has to be given in order to give a lender the security it needs, the guarantor hopes that the guarantee will never be called in. However, when it is, the loss suffered by the guarantor will normally qualify as a loss for Capital...

The principle of open courts is highly valued in the UK legal system. However, it is often a worry to people engaged in legal proceedings concerning family or marital issues that by going to court their family's private affairs will become public knowledge. ...

A recent case should serve as a reminder that rules are rules and 'close enough' often isn't! The Town and Country Planning (General Permitted Development) (England) Order 2015 states that 'the enlargement, improvement or other alteration of a dwelling...

Mistakes do happen, and in some circumstances they can be rectified by the courts. In a recent case, the wife of a man who died in 2015 went to court after a mistake in dealing with a trust created under his will left a substantial potential Inheritance Tax...

When a person is appointed executor of an estate, they are given a reasonable period to progress the estate administration but cannot procrastinate without adverse consequences being likely. When a woman died intestate in 2012, she left behind a house and...

The law requires that the driver of any vehicle has a valid insurance policy that covers injury or damage to third parties caused by or arising out of the use of the vehicle on a road or in a public place. The Supreme Court has given authoritative guidance...

A wealthy Omani man who failed to pay to his ex-wife the financial settlement ordered by the court, or to cooperate with disclosure orders, faces arrest if he attempts to return to the UK. When the couple's marriage broke up, they were divorced under Omani...

Failing to take active steps to protect your land from use by another can produce unfortunate effects, as a couple from York discovered recently. The couple own a bungalow which has a front driveway adjacent to that of the next-door bungalow – a...

It is common in legal disputes for the two sides to agree to suspend the court proceedings for a period so that they can get as much agreed between them as possible, and gather their evidence and prepare their arguments over what remains in dispute without...

If you dispute a tax bill, you are entitled to a fair hearing of your appeal and specialist advice will ensure you get just that. In a case that demonstrates this point, a couple were relieved of a substantial Capital Gains Tax (CGT) demand after...

It is not widely known that the 'cap' on assets above which people in residential care must fund their own care is only £23,250 in England and Northern Ireland. It is even less well known that elsewhere in the UK the cap is set at different levels. In...

If building works on your home go wrong, strong legal representation can ensure that you are properly compensated. In a recent case, a couple who paid over £400,000 for a state-of-the-art home cinema, but did not get the architectural jewel they had...

The legal ownership of property is not always the same as the beneficial ownership and disputes can arise when no documentation is executed to show the two are different. Such was the case in a recent dispute which occurred after a couple who had two...

A professionally drafted will is something every adult should have. Not only does it provide certainty as to who should inherit your possessions after your death, but it will also make things a lot easier for your executor at a time that is usually...

Judges interpret tax statutes in the real world and are experienced at looking beyond the detailed provisions of intricate transactions to discern their actual purpose. In a case exactly on point, the Court of Appeal found that Capital Gains Tax (CGT) was...

In order to sue someone, they have to be served with a notice of claim unless the service of the notice can be properly dispensed with. Can the notice of claim be properly dispensed with if the person being claimed against is not only unidentified, but...

The process of divorce in the UK has for many years been seen as rather long-winded and tending to produce more conflict than need be. One of the reasons for this is that the grounds which demonstrate an 'irretrievable breakdown' of a marriage – the...

The legislation that introduced the Right to Rent scheme, which went live in February 2016 and compels landlords to check the immigration status of their tenants, has never been popular with landlords or tenants. Recently, the High Court ruled that the...

The law in the UK is not supportive of people who assist, however unwillingly, those they love who want to die. Although such wishes are often borne out of suffering years of intractable pain or disability, assisting the suicide of another remains a criminal...

Trusts have been gradually falling out of favour, according to a recent report. It is thought that the fall of some 4 per cent in trusts submitting tax returns last year (and 30 per cent since 2003/2004) is due to both a lack of understanding of trusts and...

The quality of British justice is respected around the world – but there are inevitably occasions when judges overstep the mark. In a family case on point, a mother had her two young children taken into care after a judge dismissed out of hand...

Clients are reminded that, following the introduction of the Stamp Duty Land Tax (Administration) (Amendment) Regulations 2018 , the time limit for the payment of Stamp Duty Land Tax (SDLT) on property transactions has been reduced from 30 days to 14...

The impossibility of asking a deceased person what their real intentions were makes the value of these being clear before death quite obvious, as a recent case shows. It involved an elderly widow who died in 2016. After her death, her family discovered an...

Having enough money to pay for care costs in the final years of life is a major concern for many and, despite promises made by governments in the past about limiting the impact on people, in reality the scale of the problem is such that the potential impact...

The welfare of children is always top of the list of priorities of the Family Court when making arrangements following the break-up of a family. This can be especially difficult where the parents are from different countries, as shown by a recent case in...

More than 550,000 people die annually in the UK and half of those deaths require the completion of Inheritance Tax (IHT) forms, which are not straightforward and can be a daunting burden at a difficult time for families. However, only 5 per cent of estates...

When your spouse's lack of attention to making a will causes issues, faking one is definitely not a good idea, as a Kent woman found out recently. Her husband died in 2013 leaving various properties in Spain and a flat in England, but no will. The woman...

Divorcing couples can sometimes achieve savings of both time and money by opting for arbitration, rather than court proceedings, as a means of resolving any financial disputes. However, as a guideline High Court case underlined , arbitration has its...

It is not uncommon for children born with severe abnormalities or injuries to die in childhood. In a recent case, the Court of Protection was required to decide how to divide the estate of a child who died when the lump-sum compensation settlement for...

When people first see Jonathan da Costa , head of family law at Boys & Maughan, they have usually made the decision to separate or get a divorce and started discussing it with their partner. At this point they are typically unaware of the variety of...

If you own or buy a property, you may find that there are covenants which apply to it, a covenant being a requirement to do something or refrain from doing something with your property. A covenant will benefit other property in the vicinity. Typically, a...