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Kelly Hardcastle, Senior Solicitor of Cambridge based law firm Hewitsons, has been accepted as a full professional member of the national association 'Solicitors for the Elderly' (SFE).
Taxpayers will be pleased to hear that the Upper Tribunal has agreed with the earlier decision that, when determining whether a farmhouse qualifies for agricultural property relief from Inheritance Tax, the farmhouse and land to which it is of a ‘character appropriate’, requires common occupation but does not require common ownership.
The recent case of Proctor & Gamble v Svenska Cellulosa Aktiebolaget has helped to clarify the treatment of early retirement benefits under the Transfer of Undertakings (Protection of Employment) Regulations 2006 ("TUPE").
The Legal Services Board (“LSB”), recently recommended that all Will Writers should be regulated, not just solicitors as is presently the case, because of the risk to the public which their investigation brought to light.