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Cryptoassets Are Property - Judicial Authority

The legal position of 'cryptoassets' – those which exist in electronic form and are held on distributed ledgers, bitcoins being the best-known example – has not been certain in the past. However, a recent legal statement by the Chancellor of the...

Failing to Keep Accurate Accounts is Like a Red Rag to the Tax Authorities

Failing to take professional advice and keep accurate accounts is like holding a red rag up to the HM Revenue and Customs bull. In a case on point, an international businessman who claimed to keep details of his income and expenditure 'in his brain' was...

High Court Assists Husband in Drawing a Line Under His Divorce

Litigation can be long and bitter, but it is the prime objective of the justice system to eventually bring it to a satisfactory end. In a case on point, the High Court came to the aid of a husband in drawing a line under his divorce . The case concerned a...

Judge upholds Will in dementia dispute

For a Will to be valid, the testator (the one making the Will) must be ‘of sound mind’ at the time of making and signing the Will. This means that they must be capable of understanding and approving of the contents and effects of the Will. With...

Field Owner Sees Off Neighbour's Squatters' Rights Claim

Landowners who neglect or fail to make use of their properties put themselves at risk of losing them to squatters. In a recent case on this subject, a woman faced a neighbour's claim that he was entitled to her field, having cut the grass for years. The...

Employee or Contractor? Broadcast Journalist Receives £400,000 Tax Bill

Establishing a company to act as an intermediary between yourself and the clients to whom you provide your services can have substantial tax advantages. As a case involving a broadcast journalist showed, however, such arrangements are pointless if the...

Divorce is Often Bitter, But Maintaining a Sense of Proportion is Crucial

Amidst the emotional and financial destruction that can arise from divorce, keeping a sense of proportion is crucial. The Court of Appeal made that point in lamenting a former couple's expenditure of more than £500,000 in legal costs fighting over an...

Is Your Will Out of Date? Execute a New One Before It's Too Late!

Allowing your will to become out of date stores up trouble for your loved ones. That was strikingly so in one case in which a successful businessman suffered a stroke before he could make a new will taking account of his changed financial and personal...

Court Steps In to Protect Security of 370,000 Pension Annuity Holders

Millions of people who invest their pension pots in annuities can ultimately rely on the law to guarantee their financial security. In a case on point, the High Court overruled financial regulators and refused to sanction the transfer of about 370,000...

Failing to Disclose Assets Can Bite Back in Divorce

In a case illustrating the importance of candour regarding financial circumstances in divorce proceedings, a husband who failed to disclose the true extent of his wealth to family judges was subsequently ordered to pay his ex-wife a seven-figure lump sum,...
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