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June 2018

  • 15

    The New National Framework For Nhs Continuing Healthcare & Nhs-funded Nursing Care – What’s Changing?

    NHS Continuing Healthcare means a package of continuing care provided outside of hospital, arranged and funded solely by the NHS. “Continuing Care” means care provided over an extended period of time to a person aged 18 or above, to meet physical or mental health needs which have arisen as a result of disability, accident or illness. Read more
  • 15

    Brexit – Giving ‘meaning’ To A Parliamentary Vote

    Could the UK Parliament have a real say in how the Government negotiates terms with the EU? Read more
  • 01

    Income Tax And Death

    Since HMRC withdrew form R27, which was used to collate information on the income received, and tax paid, by the deceased during the tax year in which they died, the situation regarding whether a repayment is due to the estate  (or indeed a payment to HMRC) is far from clear. There can be a loss of possible reliefs, late lump sum claims for tax from HMRC and just plain confusion. Read more

May 2018

  • 30

    A House Or Flats?

    The recently reported decision of the Upper Tribunal Re Theodossiades (2017) UKUT 461 LC provides useful insight as to when the tribunal may exercise its discretion to modify a restrictive covenant application under section 84 of the Law of Property Act 1925 on the basis that the covenant impedes a reasonable user of land.  Read more
  • 09

    Cohabitant Of 42 Years’ Standing Receives Capital Award To Satisfy Her 1975 Act Claim

    Last month’s decision of the High Court in Thompson v Ragget turned on the vexed question of whether capital awards can properly constitute “maintenance” under the Inheritance (Provision for Family and Dependants) Act 1975. 
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  • 03

    Hewitsons Assist With Gdpr

    On 15 March, our London office hosted a Lunchtime Forum for sports organisations to discuss the forthcoming General Data Protection Regulation (GDPR).  Those attending were given the opportunity to ask our lawyers, who are experts in this field, about how to prepare for the forthcoming GDPR and ensure their data remains legally compliant.
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  • 02

    Timing Is Everything When Opting To Tax (ott)

    The recent case of Clark Hill Ltd – v – HMRC determined by the First Tier Tribunal re-affirmed that the timing of the decision to opt to tax and the relevant effective date of that OTT are vital to protect the status of property transactions that are undertaken as Transfers of Going Concern (TOGC) and therefore outside the scope of VAT. Read more
  • 02

    Plugging The Gap: Entire Agreement Clauses

    Following a number of electrical-related incidents at her rented café premises (including a small fire and a sparking plug socket) and the ongoing failure of the landlord to provide an electrical certificate, the tenant was forced to stop operating her business from its premises. When the landlord eventually procured an electrical inspection, the electrician inspecting the premises deemed the electrical installation as ‘unsatisfactory’.

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April 2018

  • 30

    Jean François Clin V Walter Lilly & Co Ltd (2018) Court Of Appeal

    Mr Clin was the owner of two adjoining Victorian houses in Kensington, London and engaged the contractor Walter Lilly to demolish and reconstruct the buildings into one single dwelling. A dispute arose after the Royal Borough of Kensington and Chelsea Council sent a letter stating the proposed works would require conservation area consent as they amounted to "substantial demolition". Walter Lilly then suspended work on the site for over a year until permission was granted for a revised proposal and claimed an extension of time for this period. Read more
  • 30

    Brexit: April 2018 Update On Citizens’ Rights

    At the end of last year we reported on the agreement that had been reached between the United Kingdom (UK) and the European Union (EU) in the first stage of the Brexit negotiations on the issue of the rights of UK and EU expat citizens. Read more
  • 25

    An Implied Responsibility For Planning?

    Jean François Clin v Walter Lilly & Co Ltd (2018) Court of Appeal

    Mr Clin was the owner of two adjoining Victorian houses in Kensington, London and engaged the contractor Walter Lilly to demolish and reconstruct the buildings into one single dwelling. A dispute arose after the Royal Borough of Kensington and Chelsea Council sent a letter stating the proposed works would require conservation area consent as they amounted to "substantial demolition". Walter Lilly then suspended work on the site for over a year until permission was granted for a revised proposal and claimed an extension of time for this period.

    Read more
  • 24

    Brexit: Another Cause Of Distraction

    In the last few months, both the Scottish Parliament and the Welsh Assembly have been working through ‘Continuity Bills’, the essential purposes of which include the preservation of EU law in areas of devolved competencies and enabling the devolved governments to ensure that they retain control of devolved areas of law after the UK’s withdrawal. Ever since the referendum result, this has been a battleground in waiting and unsurprisingly therefore, as it is perfectly entitled to do, the UK Government has now referred both Continuity Bills to the Supreme Court to decide whether the Bills would be outwith the powers of their respective legislatures if passed into law – questions of legislative competence. The UK Government may not be especially troubled about some areas of devolved competency, but others such as Fisheries policy, are another matter entirely. Read more
  • 19

    Beneficiaries Of Foreign Trusts - Now Protected From Register

    HM Government has published the final plan for its public register of the ownership of UK property by foreign entities ( such as Trusts). The register will come into operation in 2021 and is intended to reduce the scope for using ‘dirty money’ to buy high value properties, mainly in London.

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  • 16

    State Aid Post-brexit: Cma To The Fore

    The Government has confirmed that the Competition and Markets Authority (CMA) will take on the role of state aid regulator in the United Kingdom following its withdrawal from the European Union. This news is not surprising given that the CMA is the primary competition regulator in the UK.
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  • 06

    Has Your Inheritance Tax Allowance Increased By £50,000 On 6 April 2018?

    The answer is that it may have done – and if it hasn’t you may be able to rearrange matters so that it does. The reason for this is an increase in the Residence Nil Rate Band – but, despite press reports to the contrary, the increase will not benefit everyone. Read more

March 2018

February 2018

  • 28

    Party Wall Pitfalls: Serving Notice By E-mail

    The Court of Appeal has recently ruled that it is possible for Party Wall Awards to be served via electronic means, including e-mail.

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  • 28

    Can An Easement Be Diverted Via The “back Door”?

    The recent case of Lea v Ward [1] produced a decision which appears to challenge the established principle that it is not possible to change the route of an easement, unless there are specific terms in the grant.  If this is the case then it could have serious ramifications for land owners that retain rights over land sold off for development.

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  • 28

    Safeguarding Your Land: Protecting Against New Public Rights Of Way

    With strategic development being an opportunity for many more of our clients than 20 years ago, it is now more important than ever to ensure that the value of land is safeguarded.

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  • 22

    Taxation Of Cryptocurrencies

    Cryptocurrencies such as Bitcoin and several other variations are becoming more well known, particularly among the ’tech savvy’. To date their values have been volatile with substantial increases and decreases in relative value, but who knows for how long? Certain people will recall hearing about the South Sea Bubble!

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  • 15

    Brexit - Free Trade: A Reality Check

    Uncertainties surrounding the scheme that will govern the UK’s cross-border trading outside the EU will be with us for a while yet, so businesses need to consider building flexibility into their commercial agreements for the foreseeable future.  

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  • 08

    Consultation On Changes To Employment Law

    The government has announced that it intends to implement many recommendations contained in the independent Taylor Review through its Good Work Plan. The Plan forms part of the UK’s Industrial Strategy, which is a long term plan to build a Britain fit for the future through a stronger, fairer economy, by creating better, higher paid jobs across the country.

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  • 07

    Protecting Your Good Name

    One issue which is sometimes overlooked by charities is the protection of their name. This can also apply to brand names for goods and services marketed by a charity. Brand and business names can be amongst the most valuable assets of any undertaking. They should be protected, and the best way to do so is registering the name as a trade mark at the Intellectual Property Office.

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January 2018

  • 31

    Leasehold Extensions: Bad News For Leaseholders

    The Leasehold Reform, Housing and Urban Development Act 1993 (the Act) gives long leaseholders the option to extend their leases on payment of a premium provided that certain criteria are satisfied. Although the Act outlines the factors which will be considered when calculating the premium, there has been a long running debate as to the appropriate method through which to attribute a financial value to each of these elements. Furthermore, many long leaseholders have long felt that they have been paying significantly over the odds in order to secure an extension to their lease as a result of the various methods used, so the outcome of the recent Court of Appeal judgment in Mundy v Trustees of the Sloane Stanley Estate [2018] (EWCA Civ 35) was being watched with particular interest.

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  • 31

    Upper Tribunal Refuses To Discharge Restrictive Covenant In Return For Payment

    In a recent case, Barter’s Application [2017], the Upper Tribunal considered whether to permit the discharge of a restrictive covenant that had been imposed in a transfer of a property in January 2013.

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  • 12

    Government Announces It Will Take Action To Introduce New Rules On Leasehold Houses And Escalating Ground Rents.

    2017 saw the general public’s interest in residential leasehold properties re-ignited by the publication in the media of a number of high profile and critical articles. These related to developers’ increasingly common practice of selling new houses as leasehold (rather than freehold) properties and including onerous and unfair ground rents in new leases.

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  • 11

    Do Not Delay – Out Of Time 1975 Act Claim By Spouse Is Refused Permission

    The High Court have recently refused permission to a widow to bring her claim under the Inheritance (Provision for Family & Dependents) Act 1975 out of time, where the claim was over 10 years too late (Sargeant v Sargeant & Anor [2018] EWHC 8 (Ch)).

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