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May 2018

  • 31

    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
  • 29

    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
  • 08

    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.  Read more
  • 02

    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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  • 01

    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
  • 01

    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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