July 2010 Archive

Deeds of variation

A deed of variation can be used to vary entitlements under a will or intestacy for tax purposes within two years of the date of death. There can also be significant inheritance tax (IHT) and capital gains tax (CGT) advantages. For IHT a disposal made by a deed of variation is treated by HM Revenue and Customs as having been made by the deceased, rather than as transfers of value by the beneficiaries redirecting their interests.

Legal expenses insurance

The chances of being involved in an employment dispute are higher than your business incurring a serious fire or theft. You readily insure your assets against traditional perils so why not have legal expenses insurance to protect against this current and increasing threat? A simple and flexible insurance policy can provide cover against employment tribunal awards and the legal costs associated with them giving you piece of mind at an affordable price.

Creating, maintaining and avoiding dedication of public rights of way

One of the defining features of the British countryside is the existence of a national network of public rights of way (PROW). For landowners, this network can be a dual blessing. On the one hand, anything that encourages people to appreciate the countryside and our rural heritage is to be applauded but on the other, PROWs can be both inconvenient - particularly where they traverse cultivated land - and high maintenance.
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