Blog
Rebuilding lives after brain injury: the role of the Court of Protection
Jemma Garside
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
Divorcing wife wins domicile war and can divorce her husband in the UK
Domicile is a tricky and fascinating concept because it is so fact-specific that no two cases are the same. It is usually relevant to people making Wills or administering Estates because where you are domiciled when you die depends on where you pay tax and some jurisdictions tax harder than others.
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).