Tax and Financial Planning

The Enterprise Investment Scheme (EIS) and the Seed Enterprise Investment Scheme (SEIS) are popular vehicles for investment in small or start-up businesses. Both are attractive because the tax advantages...

Anyone thinking of starting a family by entering into a foreign surrogacy arrangement should take careful note of a High Court case in which a well-meaning couple ended up in...

Although it is normally sound procedure to appoint an attorney to act in respect of your affairs should you become incapable of doing so yourself, where this precaution is not...

Local authorities are obliged to offer suitable accommodation to homeless people, taking into account their particular circumstances and vulnerabilities. In one case, however, the Court of Appeal ruled that a...

The increasing ability of the media to report family proceedings has given rise to judicial differences of opinion in respect of the difficult balance to be struck between individual privacy...

The risks inherent in giving away assets prematurely were illustrated in a recent case, which involved a 76-year-old disabled woman and her son. In 2012, the woman gave her...

The result of the recent death of actor Roger Lloyd-Pack, best known for playing ‘Trigger’ in the hit series ‘Only Fools and Horses’, serves as a reminder that failing to...

One of the things that the family court seeks to do when divorce settlements are being made is to achieve finality. Where a settlement has been agreed by the court,...

Many couples would be left scratching their heads if asked whether they own their home as ‘joint tenants’ or ‘tenants in common’. However, in one case, the distinction led to...

Boundary disputes are by no means uncommon, especially in rural areas, where the apparent boundaries can move over time and of which maps, which are never exactly precise, tend to...