Mrs Owens petitioned for divorce in May 2015. In order to demonstrate that the marriage had irretrievably broken down she relied on Mr Owens’ unreasonable behaviour. It was such that she said she could not reasonably be expected to live with him anymore. Mr…
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In the light of the Supreme Court’s recent decision in Owens v Owens, family solicitors are having to reconsider their approach to ‘behaviour’ as a fact relied upon when petitioning for divorce. Grounds for divorce There is only one ground on which a…
On 29 October 2018 the Chancellor of the Exchequer presented the Budget 2018. We have compiled the highlights and key points that individuals should note. Budget highlights for private clients The personal allowance will be raised to £12,500 from April 2019, one…
The individual who was made the subject of the UK’s first Unexplained Wealth Order (UWO) in February this year has been named as Zamira Hajiyeva. She is the wife of Jahangir Hajiyev, the former chairman of the International Bank of…
The trust registration service (TRS) was introduced by HMRC in June 2017 to comply with the EU Fourth Anti-Money Laundering Directive. Trustees have to register all taxable relevant trusts with HMRC via the TRS, although there have been some changes…
In 2017 the number of first-time buyers in the UK reached its highest level in more than 11 years. That number is likely to increase further due to changes to Stamp Duty Land Tax (SDLT) and Government policies such as…
IR35 is tax legislation designed to combat tax avoidance by workers supplying services to clients via an intermediary. It was introduced in 2000. The rules apply where an individual provides services to a client through a Personal Services Company (PSC), and…
The recent High Court case of Lewis v Tamplin serves as a useful reminder to trustees and beneficiaries alike that beneficiaries have a right to receive documents relating to the trust and trustees cannot refuse disclosure lightly. Background to Lewis v Tamplin This…
Data has become the most valuable commodity of the digital era. In Europe, the value of the data commodity is thought to be around the €50 billion mark and projections suggest that this figure could rise to €111 billion by 2020. With such…
The latest edition of our Tax and Private Client newsletter covers employment law, property, family, immigration and more. …