Osborne’s attack on financial markets abuse

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Impact of mixed domicile marriages on estate planning

By Aidan Grant Mixed domicile marriages can have a significant impact on estate planning opportunities. For example UK domiciled spouses only have a limited spouse exemption when passing assets to their non-UK domiciled spouse. It may also mean navigating the choppy waters of double taxation relief as more than one jurisdiction seeks to claim taxing rights […]

Brexit lease drama

By Paul Henson Many of us suffer from Brexit fatigue these days and those working within the real estate arena tend to focus on how it might affect market sentiment as opposed to it having any legal implications. It is therefore surprising that a “nationally significant case” listed for January 2019 will consider whether Brexit has […]

Doctrine of proprietary estoppel is important in deciding court cases

By Aidan Grant This case shows that the equitable doctrine of proprietary estoppel can still play a significant role in deciding court cases, which runs contrary to the general idea of testamentary freedom. The doctrine provides that, where a person has been promised an interest in property and has, in reliance on it, incurred expenses or […]

A switch from BTS to BTR developments could result in a tax headache

In conjunction with rising prices in the private rental sector, the growing demand for affordable housing has caused some housing developers within the UK to replace build-to-sell (BTS) with build-to-rent (BTR) developments. BTR schemes may aim to meet the demands of those who are unable to afford to buy properties in the UK’s major conurbations […]

Estate planning – An overview

By Aidan Grant The fact that nearly seven million parents have given children an early inheritance shows that lifetime estate planning is not something which is restricted to the high-net worth and ultra-high net worth community. Assisting children to get onto the property ladder and supporting grandchildren through education and university are two of the most […]

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Blog: Application for an inquest into Alfie Evans’ death is without merit

By Bridget Dolan QC R (Allman) v HM Senior Coroner for Liverpool and Wirral The short and desperately tragic life of Alfie Evans, and his parents’ heart-rending fight to have him transferred to Rome for continuation of his life sustaining treatment, has recently been fully played out in the public arena. The public hearings in the […]

Implications of a ‘no Brexit deal’ on business structuring, accounting and audit

By Alison Johnson As 29 March 2019 draws ever closer and Brexit withdrawal negotiations continue, the UK government has started to release a series of technical notices outlining the implications of a “no Brexit deal” on certain key topics and industries. Noting that changes in business structuring, accounting and audit will be of interest to […]

Mortgage portfolio transfers – How a stitch in time saves nine

By Abigail Hadfield Inadvertently failing to transfer the legal title to even a handful of mortgages following a portfolio acquisition can be a costly mistake. The secondary market in residential mortgage books is thriving, and purchasers are increasingly being caught out by this apparently simple issue. In the majority of cases, a suitably-worded power of […]

Governing law and jurisdiction clause in contracts

By Gordon Bell, Tom Price, David Lowe Governing law and jurisdiction or dispute clauses are two distinct things. Governing law is the substantive law of the contract and dispute resolution clauses are the clauses that tell you where and how your dispute is going to be resolved. They are very different. One does not imply the other and […]

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The movement of personnel in Australia’s legal sector has showed no sign of slowing down nearly three years after a big wave of entrants into the market. Recently, the trend has escalated, with a number of senior partners, country managing partners and office heads leaving the big global firms to seek other opportunities. Allen & […]

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