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Results: 1-10 of 42

Waiver of privilege: deployment and cherry-picking

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 9 2012

A recent tribunal decision has given a reminder of when a waiver of privilege will (or will not) extend further than a party intends: Fisher v HMRC 2012 UKFTT 335

Is divorce confidential in the UK?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • July 19 2012

This question was examined in the most recent instalment of a long running case involving Mrs & Mrs Charman

Tax breaks for married couples

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • March 6 2012

The government has recently been reviewing the financial benefits of marriage and offering further tax breaks to married couples

Trustee quarterly review

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • February 21 2013

The relevant deadlines for submitting information and documents for the purposes of the 20132014 Pension Protection Fund ("PPF") levy are as

Tax accountant advice does not attract solicitor client privilege in the UK

  • Thorsteinssons LLP
  • -
  • United Kingdom
  • -
  • February 21 2013

Subject to limited exceptions, communications involving legal advice between a lawyer and his or her client are privileged. As a result, a client can

Deducting benefits falling outside the CRU recovery scheme

  • Kennedys Law LLP
  • -
  • United Kingdom
  • -
  • June 25 2009

The Compensation Recovery Unit will seek to recover benefits paid to claimants which are listed in Schedule 2 of the Social Security (Recovery of Benefits) Act 1997

Tax man first, family second

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • June 19 2009

The Court of Appeal has ruled that a divorcee must wait until a confiscation order against her husband has been satisfied before she can obtain a financial settlement from him

Inheritance tax: business property relief on a Scottish estate

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • June 30 2009

Another interesting case from the First Tier Tax Tribunal was Fourth Earl of Balfour TC69, which concerned entitlement to business property relief for inheritance tax

IHT and the recession

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • December 8 2009

The recession hasn’t brought much favourable comment, but falling asset values do present opportunities for savings on Inheritance Tax (IHT

IHT nil rate band - don't discard the old will

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • March 1 2010

Retaining records after a person has died is essential in order to be able to demonstrate the amount of Inheritance Tax (IHT) 'nil rate band' that is available on the death of a surviving spouse or civil partner