We acted for a client who had been served with both a follower notice (FN) and an accelerated payment notice (APN) in relation to a failed tax planning scheme involving a gilt strip.

Many of our readers will be familiar with the adjudication process. However for those not familiar, this article summarises the process, detailing its advantages and disadvantages.

In 2018 Pauline Lomax issued proceedings for reasonable financial provision from the estate of her late husband under the Inheritance (Provision for Family and Dependants) Act 1975.

It is a long established principle in English Law, first recorded in 1610, that a land owner can not protect the view that he has from that land; the rationale is that it would unduly limit the freedom to build on one's own land and thereby hinder beneficial development.

Serious Fraud Office v Eurasian Natural Resources Corporation at appeal, in 2018.

Lord Templeman was a very well renowned member of the judiciary and his legacy in respect of private client law continues to dictate best practice today. Lord Templeman is particularly known for his advent of the “golden rule” surrounding testamentary capacity.

The best way to ensure that your affairs are in order when you die is to make a will. This allows you to carefully consider what you want and clearly set out your wishes. Unfortunately the reality is that not everyone makes a will and this can be for a number of reasons such as lack of time or not considering that their death could be imminent. As a result some people will make gifts or promises on their deathbed and there are occasions where a court will uphold promises of this nature. The technical term for a deathbed gift is a donatio mortis causa.

In theory, drafting your own will using an off-the-shelf template, purchased online or from good stationers, can be a quick and easy way of leaving instructions on how you want your assets to be distributed after your death.

It is often the case that in contracts setting out the calculations governing various financial charges, the narrative within the body of the contract setting out such details are illustrated by the inclusion of worked examples in the appendices. Problems arise when the outcome of the calculations differ significantly between the worked examples and the narrative as a recent case demonstrated.

When considering bringing a claim there are a number of questions that must be answered, not least whether the defendant is capable of complying with the remedy that is being sought.