Financial Services & Tax

Articles

A taxing dilemma

The pre-owned asset tax is governed by complex legislation leaving individuals with difficult decisions to make, explains Anthony Macey

Planning ahead: nil-rate band on death

Deborah Clark and John Grundy explore the options in relation to claims for the transferable nil-rate tax band on death of a spouse

Difficult decisions

Lasting Powers of Attorney have not lived up to their expectations, and effective solutions could be a long way off, says Martin Terrell

Civil litigation brief

The new Civil Procedure Rules on service have introduced important changes including methods of delivery and number of attempts to serve, says Gordon Exall

Update: agricultural law

The courts continue to be reluctant to allow modification or discharge of restrictive covenants attached to agricultural land unnecessarily, says Michael Aubrey

Once punished, but twice served?

The ruling in Hemmings addressed the issue of time spent on remand where it is equivalent to maximum custodial sentence but it has left many questions unanswered, says Philip Rule

Update: employment

Sue Ashtiany reviews recent cases on equal pay, age and religious discrimination, and compensation for failure to take up employment

The rise and fall of group actions: a front-line view

The cost-benefit approach taken to the granting of group litigation orders has undermined the purpose of the rules introduced to provide access to justice for claimants unable to fund litigation, says Andrew Prynne QC