Blog
Rayner my parade! The importance of specialist advice.
Jemma Brimblecombe
10 April 2014
The Mental Capacity Act – reflections and recommendations 7 years on
The Mental Capacity Act (2005) (MCA) came into force in 2007. It is a forward thinking piece of legislation that looked to empower as far as possible people who lack mental capacity. On 13 March 2014, the House of Lords Committee published a report detailing its post-legislative scrutiny of the MCA and recommendations.
3 April 2014
Capital Gains Tax case - Car salesman successfully claimed Entrepreneur’s Relief on sale of business
In the First Tier Tribunal case of TC03273: Jeremy Rice, a car salesman was allowed to claim Entrepreneur’s Relief on the sale of his premises when he closed his business and started up elsewhere. The relief was claimed on the basis that it was a sale of a business asset within three years of cessation of trade.
3 April 2014
Mental capacity case - Will of woman suffering from dementia declared invalid
In the case of Catling and others v Catling and another ([2014] EWHC 180 (Ch)), a Will was declared invalid because the testatrix had not had mental capacity when she made it.
28 March 2014
Update on cases from the Court of Protection
A brief summary of recent cases in the Court of Protection;
- Court of Protection allows woman suffering from dementia to return home
- Attorney removed by Court for abusing his power
24 March 2014
Residence Case - Investment banker not working full-time in Belgium liable for millions in UK tax
An investment banker working on a deal in Belgium failed to convince the Court that he was non-resident for tax purposes in the First Tier Tax Tribunal case of Paul Daniel (TC03312).