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Supreme Court clarifies VAT group rules in Prudential v HMRC
Waqar Shah
This quarterly media and reputation management update provides a summary of a cross-section of reported decisions handed down in the courts of England and Wales in the period July to September 2020.
A Civil Fraud quarterly round-up (3rd quarter 2020)
Applications in the civil courts for contempt of court are becoming more regular. Civil contempt is conduct that is not itself a crime but is conduct which is punishable by the court to ensure that court orders are observed.
Before the Family Law Reform Act 1969 (“the 1969 Act”) came into force on 1 September 1970, the common law rules of construction that a child is legitimate only if the child was born or conceived in wedlock applied when dealing with trust deeds or wills. The 1969 Act is not retrospective so difficulties may still arise in relation to trust deeds or wills settled/executed prior to that time.
The Law Society Gazette and Third Sector recently reported that a number of charities, including Guide Dogs for the Blind Association, Yorkshire Cancer Research, the British Heart Foundation and the National Trust, issued a claim against a former solicitor, Linda Box. They claim to have been deprived of a legacy gift from a Will of which she was the co-executor. Box was sentenced to seven years in prison in 2017, having admitted to 12 offences of fraud, theft and forgery while working as a senior partner at a firm of solicitors in Wakefield, having stolen approximately £4 million. The fraud is said to have been conducted using a process known as “teeming and lading” whereby money is moved between client accounts to hide a shortfall or theft.
Waqar Shah
Sharon Burkill
Natalie Cohen
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