Jean-Yves Gilg

Editor, Solicitors Journal

Not worth the wick

The courts have taken a pragmatic approach in abuse of process claims, but it will be to a party's detriment if they don't put all their cards on the table, says Nathalie Burn

Tax returns: Ana Wisdell considers an HMRC investigation of a UK resident with a Swiss bank account

My client is a non-UK domicile and has been a resident and ordinarily resident in the UK for five years, while completing and submitting his tax returns claiming the remittance basis of taxation. His family have a significant international business empire, of which he is a shareholder. These holdings were settled into an offshore trust before coming to the UK. Also, a substantial capital appointment was made from the foundation settled by his grandfather, the monies being placed in a bank account with HSBC, Switzerland. The interest on the capital was accumulated in a separate bank account and capitalised each April up until 2008; since then the interest has been accruing in a segregated account.

Pensions update

Jennie Kreser shares her thoughts on the possible vehicles that employers can use to ensure that they comply with the new rules on workplace pension provision

Nothing ventured

With MDPs failing to gain traction, the relaxation of the profession's border controls may best lend itself to joint ventures between solicitors and accountants, says Stuart Bushell

Unpopular demand

DJ Julie Exton examines some common mistakes in the use of statutory demands in debt collection and advises how to get it right

All aboard

As tempting as it is to devote this column to the forthcoming festivities of the Christmas season, attempt to answer questions such as â€œwhat do the department store Santas do for the rest of the year?â€ and pontificate about what misery 2012 will hold for the profession, I have chosen to share with you some details of a recent trip to New York.

Glimmer of hope for legal aid as cuts postponed

Six-month delay a 'personal defeat' for Clarke and Djanogly

SRA expects 20 applications for ABS status

The Solicitors Regulation Authority is expecting 20 organisations to apply for alternative business structure status when the regulator begins licensing ABSs on 3 January 2012, Solicitors Journal has learned. The first licences are due to be awarded six weeks later, in the second half of February.

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Jean-Yves Gilg

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