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Tax man first, family second

DMH Stallard LLP
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United Kingdom
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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 Sanders
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United Kingdom
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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

Privilege and tax advice

Mills & Reeve LLP
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United Kingdom
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September 30 2010

The Court of Appeal heard an appeal in July 2010 against the decision that privilege protects legal advice given by a lawyer and not to legal advice given by a non-lawyer such as an accountant

Legal professional privilege does not apply to any professional other than a qualified lawyer

Reed Smith LLP
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United Kingdom
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November 3 2010

The case of R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another 2010 EWCA Civ 1094 dealt with Section 20 Notices, served under s.20 Taxes Management Act 1970

BLG Monthly Update

Borden Ladner Gervais LLP
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Argentina, Australia, Canada, United Kingdom, USA
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December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Law Society to intervene in Prudential appeal to Supreme Court

Herbert Smith Freehills LLP
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United Kingdom
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June 6 2011

On 13 April 2011 the Supreme Court granted Prudential permission to appeal against the Court of Appeal's decision confirming that legal professional privilege does not extend to tax law advice given by accountants, or to the advice of any professionals other than qualified lawyers (i.e. solicitors, barristers or foreign lawyers): R (on the application of Prudential PLC & Anor) v Special Commissioner of Income Tax & Anor 2010 EWCA Civ 1094

Court of Appeal rule again on solicitors' scope of duty

Kennedys Law LLP
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United Kingdom
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May 23 2012

Court of Appeal finds solicitors under no duty to advise on tax consequences arising from death of client when advice not sought

Shareholders options treated as income by Court of Appeal on divorce

Wedlake Bell
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United Kingdom
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April 18 2012

Until now, share option schemes have been regarded as capital assets to be divided between a couple on divorce or dissolution of civil partnership, particularly after a long relationship