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Articles

Thursday 30 June 2011

Offshore Income Bonds - An Antidote to Higher UK Taxes

Offshore bonds are still a highly appropriate investment vehicle for a wide variety of circumstances, and this article explains the attractions of offshore bonds for four specific types of investor.

Monday 27 June 2011

Thousands "Ripped Off" by Unregulated Will-Writers

The first Chief Legal Ombudsman, appointed in 2010, has reported that thousands of people are being ripped off by companies providing unregulated services including will writing.

Tax Benefits of Marriage

Marriage can bring various financial benefits, including flexibility with regards to tax. Below, three key areas of taxation are considered in brief:

Tuesday 21 June 2011

Claiming for Reasonable Financial Provision Under a Will

Melita Jackson, died in 2004 aged 70, leaving the bulk of her estate to The Blue Cross, the RSPB and the RSPCA, charities that she had shown no interest in during her life and that she gave no reasons for choosing. In a letter attached to her will, the deceased did however explain to her executors why she had left nothing to her only daughter, and her grandchildren.

Tax Residence in the UK now re-defined

The Treasury has launched its consultation on a new statutory test of tax residency in the UK. Tax residence is an essential prerequisite for determining an individual's tax liability however the Government has agreed that the current system lacks certainty and efficiency, that also deters investment in the UK. Some however consider that the current system has a degree of permissiveness that could be lost in the changes.

Monday 13 June 2011

The Importance of Risk Assessments

The claimant was participating in a 'fun day' organised by his employer, the MOD. He watched colleagues enter an inflatable pool owned by Corporate Leisure, head first. On taking his turn however, the Claimant hit his head and broke his neck. Among the allegations were breaches of regulations 3 and 10 of the Management of Health and Safety at Work Regulations 1999, that there was a failure to carry out suitable risk assessment.

Entire Agreement Clauses are not necessarily a 'Catch All'

Entire agreement clauses are standard to many contracts and intend to provide that the contract that they are contained in is the whole agreement between the parties, replacing any prior agreements or representations.

Monday 6 June 2011

Sharon Shoesmith Wins Appeal Against Her Dismissal

Sharon Shoesmith has successfully argued that her dismissal from Haringey Children's Services was procedurally unfair following the Baby P case. The opposing argument that the situation had been 'too urgent' for any other course of action was rejected.