Recent Posts
Planning Changes
The Government has denied… »Non-UK domiciled spouses and spouse
On death property passing… »Employment Tribunal Rules To Change
New rules designed to… »
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The Government has denied that relaxing the planning rules
on changes of use will lead to high streets dominated by betting shops. New
permitted development rights, which came into forecast week, will enable shops
and offices to change their use class for a period of two years without
applying to the local council for permission.
Sir Merrick Cockell, chairman of the Local Government
Association, told BBC Radio 4 that councils were already “powerless” to stop
bookmakers and payday lenders opening up on high streets.
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On death property passing from husband to wife was free of inheritance tax provided that they were either both domiciled in the UK or both domiciled outside the UK. The spouse exemption where the deceased is UK-domiciled but the surviving spouse is not
was restricted to £55,000 until recently.
Since 6th April 2013 that limit has been revised to equal the Nil Rate Band for inheritance tax (currently £325,000) (“NRB”) and
will increase in line with it in the future.
Another change is that non-domiciled individuals whose spouse is UK-domiciled are able to elect to be treated, for inheritance tax
purposes only, as UK-domiciled. If they do so elect they will not be subject to any limit on exempt transfers. This election will not be revocable (ie. you cannot change your mind once you have made it) BUT it will lapse automatically if the non-domiciled spouse becomes non-resident for three years.
Examples:
(i)
Wealthy husband dies domiciled in England. His non-domiciled wife makes no election and thus his taxable estate is reduced by the NRB and the spouse exemption but still leaves a taxable estate.
(ii)
Wealthy husband dies domiciled in England. His non-domiciled wife makes an election to be treated as UK-domiciled and thus his entire estate passes to her tax-free. If she then moves abroad and stays there for 3 years her deemed UK domicile is lost and there is no clawback of any inheritance tax already saved. On her death she will only be liable to UK inheritance tax on any assets that she holds in the UK.
The concepts of domicile and residence are complex and we suggest you contact us for specialist advice in these areas in which we have expertise.
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Jo Swinson, Employment Relations Minister announced the measures on 14 March.
The government said its plans were designed to streamline the tribunal process and make it easier for parties to navigate through it. They include:
Jo Swinson said: “We are committed to finding ways to resolve workplace disputes so they don’t end up with two sides in front of a tribunal.
“Employment tribunals are costly in terms of time, money and stress for everyone and they should always be the last resort, not the first port of call.
“Our effort to review all areas of employment law, not just tribunals, are about making sure business can get on and grow, while employees have the necessary protections in place.”
The new rule is due to come into force this summer.
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According to UK Border Agency from 28 February 2013, the temporary concession for Syrian nationals will be renewed for a further year, until 28 February 2014. Syrian nationals with temporary permission to stay in the UK will continue to have more ways to extend their stay in the UK.
If you are a Syrian national and your permission to stay in the UK (leave to remain) is about to expire, or has expired in the last 28 days, and you wish to stay in the UK there are now some new options available to you.
Extend your visa
Switch into a different visa category in
the UK
You must apply whilst your current visa is valid or within 28 days of it expiring and pay the correct fee applicable for that route. You must also meet the requirements of the category that you are applying under.
If there are any documents which you would normally be expected to provide, but you cannot because of the conflict in Syria, then you should explain why in your application.
Syrian nationals are also advised to monitor the travel advice for Syria, and make arrangements to return, only when it is safe to do so.
Details of the concession and exceptions can be found on the Home Office website.
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An update from the Legal Ombudsman (“LO”) revealed
various cases, one reported recently in the Law Society’s Gazette being as
follows:
Mrs C was suffering with a degenerative illness that was progressively
worsening. To protect her assets she
instructed a will-writing company to produce a Lasting Power of Attorney (LPA).
Unfortunately, when Mrs C saw the final documentation she noticed four
major errors. However, the company had
already registered the LPA. Mrs C was
extremely cross since the company did not give her an opportunity to review the
LPA before it was sent off.
When Mrs C brought her complaint to us we discovered the company was
unregulated and therefore outside our jurisdiction. Though we sympathised with Mrs C’s situation
we simply could not get involved.
Please therefore ALWAYS choose someone to draft your Will
who is regulated by the SRA such as a solicitor. That way you will ensure a smoother more
caring service with the peace of mind that should a mistake be made, you, as
the client will have some redress, whether from the firm itself or, if no
agreement can be reached, from the Legal Ombudsman. The LO cannot intervene in the provision of
unregulated services as Mrs C and many others discover to their cost.
If in doubt, do not be afraid to ask. An easy way to check is, if you have
correspondence from the firm, it should state on the headed notepaper or email
communication that the firm is regulated by the Solicitors Regulation Authority
and give the firm’s SRA number. Ours is
63110.
At Ziadies we have a long tradition of will drafting, administration of estates
and the preparation of powers of attorney so please give us a call to see how
we can help you.
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The breakdown of a marriage particularly where children are involved can often be a very difficult and unsettling experience especially for the children involved. Parents often do not know and sometimes disagree on how to tell their children that they will be divorcing.
The famous children’s TV show Sesame Street highlighted this delicate issue in late 2012 and has posted online videos for their viewer which has been very beneficial for viewers.
It is not unusual for a child to ask their parents why they are no longer living together, if they are still loved and many other questions and Sesame Street posing these questions for young children could help in some way.
The Children And Family Advisory And Support Service “CAFCASS” used enabled young people to voice their concerns over parental separations on Twitter. “Someone tweeted, “I was worried, but it was ok because I went through it with my brother. It was confusing at first, but it slowly made sense.”
Mediation is a method of interacting with children by a trained professional without the presence of their parents. This method of
communicating with children has been very successful as the children are met in a neutral environment.
During direct contact with children mediation (DCC), the children first have a session with a qualified direct child consultant where the parents are not present and the children are given the time and space in a safe and confidential place to discuss what they would like, their wishes and feelings for the future to be.
The wishes and thoughts of the children are then informed to the parents in a separate meeting so that the desires of the children can then be taken into account.
A Kidspace in London aims to help children through this difficult period in their lives by using a support programme. They offer a
variety of workshops, individual support “ to help children cope, manage changes, come to terms with their situation, enhance their emotional intelligence and allow them to emerge moreresilient, self-reliant and therefore more able to cope with life’s stresses”
Meeting with the children will not resolve all of the issues but can help with communication at this very difficult time. It gives parents a chance to help to plan how and what they will tell their children.
If you are experiencing a divorce or dealing with difficult issues with children please consult our family law team who will be happy to help.
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An updated Life in the UK test handbook is now available to buy.
The new handbook supports the UK Border Agency’s Life in the UK test for migrants wishing to seek permanent residence in the UK or naturalisation as a British citizen.
It has been updated to provide the reader with a more accurate reflection of living in the UK, with a greater focus on British culture and history. The handbook is user-friendly and has taken on board feedback from the user evaluation survey, the public and other interested parties.
The handbook celebrates British achievements and prominent individuals in the fields of science, culture, literature and sport. It also highlights the natural beauty and major landmarks of the UK. There is information on government, democracy, the legal system and how individuals can contribute to their community, plus a greater emphasis on the responsibilities as well as privileges of living in the UK.
It will fit easily into a pocket or bag and includes useful ‘check that you understand’ boxes at the end of every section, and a glossary of key words and phrases.
A new Life in the UK test will be introduced on 25 March 2013, 8 weeks after publication of the new handbook, to allow candidates time to prepare. Unlike the current test which only has questions on selected chapters, the new test will include questions on all sections of the new handbook, meaning that candidates will be tested on their knowledge of history and the law. The booking system will make it clear to candidates whether they are booking the new or old test
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A man was sentenced to six months imprisonment for contempt of court, having failed to disclose financial information in divorce
proceedings and having previously received a six month suspended sentence in 2009 for failing to respond to questionnaires regarding his finances. Family lawyers have welcomed the decision as a deterrent towards un-cooperative behaviour when disclosing financial information in future divorce cases, as such action now generates serious penalties from fines and cost orders being imposed against the offending partyto imprisonment.
In reaching his decision in the case, Young v Young [2013] EWCA 34 (Fam) Mr. Justice Moor explained the case had proceeded for a long time. The husband had declared himself bankrupt, while the wife believed he was wealthy with assets totalling £400 million which he had hidden to avoid financial obligations to his wife and children. Mr. Justice Moor stated that to decide the true financial position, the parties must make full and frank disclosure of their assets. In this case, the husband had repeatedly and purposely failed to disclose his financial circumstances but at any point he could comply with the disclosure orders and eliminate the contempt.
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A warning to all: If you make assurances that someone else
relies upon to their detriment and then seek to negate the promises you made
(in the assurances to the other person) then that person may take you to Court
to seek relief. That relief may or may
not be what was initially promised; that is up to the Court to decide in
equity. It will depend upon the
detriment suffered.
See the recent case of Bradbury v Taylor & Brkinshaw
[2012] EWCA Civ 1208. Here Bill
lived alone in a large house in Cornwall called Lower Manaton. He persuaded his nephew Roger and his
partner Denise to move with their two children from Sheffield into a separate
part of Lower Manaton to provide him with help and support in his advancing
years. Terms were discussed and a draft
letter which referred to the house being left to them in his will provided they
adhered to certain conditions. However
this was never signed.
Relations unfortunately soured and Bill brought proceedings
in June 2010 seeking a declaration from the Court that Roger and Denise had no
interest in his property. Unfortunately
he died the day before the trial started but his executors continued the
proceedings on his behalf.
This matter went before the Court of Appeal which found that
there had been assurance, reliance and detriment. Further, the detriment suffered was
sufficient to require relief. On
considering whether it would be disproportionate to order the transfer of the
house the judge in the first instance concluded that it would not and found
that the defendants are entitled to receive the property absolutely though
subject to bearing the inheritance tax attributable to the value of the
property. The Appeal judge agreed.
Conversely, if someone has made assurances to you upon which
you have relied upon to your detriment and then has sought to negate their
promise, please contact the team at Ziadies who will be happy to advise you of
your rights.
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In a recent case the court issued guidance about how it deals with applications for removal of children from jurisdiction.
In the case of Re F [2012] EWCA Civ, 1364 the parents were both Spanish. The Father appealed against a County Court decision permitting the Mother to permanently remove their eight year old son from Britain. The family entered Britain in 2009 when the Father accepted a two year employment contract, which was extended in 2011 until at least 2013. The relationship between
the parents ended in 2011, following which the Mother returned to Spain leaving the child with the Father. The Father wished to remain in Britain; the Mother wished to remain in Spain. Both parties applied for residence of the child. The Judge granted shared residence, permitting the Mother to permanently remove the child to Spain and allowing the Father contact during holidays. The child was content in either country but identified himself as Spanish, as his relatives all resided in Spain except his Father. The Judge applied the guidelines of Lord Justice Thorpe in Payne v Payne [2001] EWCA Civ 166 and considered the
interests of the child having regard to the “welfare checklist”. The Father asserted the Judge erroneously applied the case of Payne v Payne and misunderstood the facts of his case.
The Court of Appeal held that the four stage test identified in Payne v Payne should be considered in all cases of relocating children, not just where the Applicant is a primary carer. The guidelines should be applied where the Judge believed such action correct and of assistance to the Court. The Court of Appeal accepted that the case had been determined on the best interests of the child and that Payne v Payne had been applied correctly. The County Court Judge had considered the impact of the child’s life in Britain, the quality of care provided by the Father and the opinions and future aspirations of the Father to care for the child. The Judge had determined the application of each parent on its own individual merits, without bias and had appropriately considered all of the issues raised by the Father, including that the Father had been the child’s sole carer and the child should remain in
Britain to avoid unsettling the established position. The Judge had accounted for all relevant factors, without applying irrelevancies and reached his conclusion logically, allowing each issue sufficient weight. The Court of Appeal could not intervene
with the original decision and the appeal was dismissed.
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