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Supreme Court clarifies VAT group rules in Prudential v HMRC
Waqar Shah
The tenth anniversary of the first ever BitCoin transaction will fall in April 2020. Not many people are using cryptoassets for everyday transactions, such as a takeaway pizza order and as such Satoshi Nakamoto’s vision of a stateless peer to peer electronic currency is yet to be realised, but in the last few years cryptoassets have certainly entered the public consciousness, even if that does mostly relate to the huge spike in the value of BitCoin in December 2017.
The recent decision of the Court of Appeal (CA) in Alice Kahrmann (as administrator of the estate of Rainer Christuab Kahrmann) v Hilary Harrison-Morgan (2019) may on the face of it appear to be a textbook dispute between a daughter and step-mother but it teaches us more than meets the eye, particularly in respect of the power of a constructive trust.
In most cases, after the death of a loved one, family members and those close to the deceased come together to agree a fitting and respectful ‘send-off’ for the deceased, whether that involves a funeral, burial, cremation, memorial service or any other way of saying ‘goodbye’.
Part two of two. In this series, Katherine explains undue influence in the context of a will, and in relation to lifetime gifts.
The Courts are cracking down on those who fail to abide by, or act in complete disregard of, court orders and procedures. Individuals and companies alike should be aware that their actions, even before proceedings are issued, can come under the remit of the Court , their actions can be found to be in contempt of court and significant sanctions can be imposed.
Waqar Shah
Sharon Burkill
Natalie Cohen
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