Yet another attempt by HM Revenue and Customs (HMRC) to persuade the court that a gift of a property from parent to child should be a 'gift with reservation of benefit' has failed. Where any asset is gifted from a person...
A photographer who had taken a picture of pop stars Ke$Ha and LMFAO has received a settlement of £20,000 after the Patents Court ruled that his copyright had been infringed. When he discovered that the picture was being...
The Collective Redundancies and Transfer of Undertakings (Protection of Employment) (Amendment) Regulations 2014 came into force on 31 January 2014. They amend the provisions relating to collective redundancies in the Trade...
When a man's wife died, his decision to execute a new will less than a month later led to a legal challenge. Two earlier wills had made his wife his principal beneficiary and provided that, should she predecease him, his...
Regulation 8(7) of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) disapplies the normal rules that apply when there is a relevant transfer of a business if 'the transferor is the subject of...
When a woman transferred the lease on her Knightsbridge flat into a trust for the benefit of her two sons, the intention was to provide a benefit to them which would, over time, be free of Inheritance Tax (IHT). Such gifts...
As the law currently stands, employers and pension funds are permitted to exclude civil partners from spousal benefits under a pension scheme the rights to which accrued prior to 5 December 2005, which is when Section 1 of...
Changes to employment law and practice are normally implemented in either April or October in order to make life easier for employers, who must ensure that their policies and procedures comply by the implementation dates....
With increasing use of social networking sites such as Twitter and Facebook for both business and pleasure, it is advisable for all firms to have social networking policies that are clear and unequivocal and protect the...
When a family business is handed down and ownership is split between two or more members of the next generation, the result can all too often be discord. Normally, this can be resolved by one party buying out the other, but...