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Money in a bank account represents the debt due from the bank to the account holder and is not ‘property’ in the eyes of the law. The Court of Appeal...

When a will is made late in life which materially changes how an estate is to be distributed (especially when the new will favours one of a number of children),...

Family judges will approach pre-nuptial agreements with greater respect following a landmark Court of Appeal ruling in a ‘big money’ divorce case. The Court agreed with Lord Phillips’ opinion in...

It is a common term in a lease for the tenants to have to seek permission from the landlord if they want to do something new to or with the...

There are special rules for people working in the UK on short-term secondment from employers based abroad. Many do not become taxpayers under the UK tax system. When one...

With the holiday season upon us, a recent case shows that there are limits to the liability of tour operators when accidents occur, especially when they are the result of...

A divorced man who remarried in his late 50s made a new will in 1998, one year after the marriage, which left his entire estate to his new wife. ...

Court orders have to be obeyed and those who defy them can ultimately be sent to prison. Exactly that happened in one ‘big money’ divorce case in which an 83-year-old...

When valuing a property for Inheritance Tax (IHT) purposes, is it legitimate to take into account its potential for enlargement or improvement – so-called ‘hope value’? In a guideline ruling,...

If family members or friends are facing bankruptcy, it may be tempting to assist them in keeping their assets away from the clutches of creditors. The folly of such conduct...