Financial Services & Tax

Articles

Time to let go

Whatever happened to rehabilitation? The decision of the Court of Appeal in Chief Constable of Humberside v The Information Commissioner [2009] EWCA Civ 1079 demonstrates that in reality no conviction is ever truly spent. The well-established belief that minor criminal convictions can be wiped out by time and repentance, and that mistakes made in youth need not dog one through the years of respectability which follow, has no foundation in fact.

Update: wills and probate

Helen Bryant reviews the EU's proposals to simplify international succession, new protocols for post-probate administration and cases on jointly owned assets

A tighter grip

Far from the new, civilised café society heralded in the 2003 Licensing Act, the Policing and Crime Bill is likely to bring back greater control on premises, says Jeremy Phillips

Playing by the rules

Charities must ensure that any political activity they get involved in facilitates the work they do and that the costs are justified, says James Kilby

Pitfalls for the unwary

Solicitors must ensure they understand their duties towards LEI insurers and claims management companies or risk a claim being brought against them, says Alison Siniver

Won't get fooled again?

HMRC's new scheme to encourage taxpayers to declare offshore income may sound very similar to the last one, but the risks are higher this time around and it is best to come forward now, says Noshir J Avari

Update: tax and trusts

David Bird explains the new system of tax appeals, and looks at recent cases on trusts, inheritance tax and capital gains tax and a new disclosure opportunity for offshore accounts

JAC and Attorney General unscathed by latest constitutional shake-up

The Judicial Appointments Commission and Attorney General have both emerged unscathed as the government announced the latest version of its constitutional reforms.