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Capital and Income Losses Mean Different Things for Tax

When an investment is made in a capital asset that subsequently becomes valueless, the loss can normally be used to reduce future liabilities to Capital Gains Tax when a capital asset is sold at a profit. There are also rules which permit trading expenses...

Child Contact Disputes Can Be Defused by Mediation - But Take Advice Soon

If parents engaged in child contact disputes take up entrenched positions, it is very nearly always the child that suffers most. Such disputes can often be defused by taking legal advice at an early stage in order to promote dialogue and an amicable...

Timeshare Credit Agreements Worth £47 Million May Be Unenforceable

Lending money to the public is, for obvious reasons, a heavily regulated activity and, as a case concerning timeshare properties showed , any involvement by those who are not authorised to carry out such activity can render credit agreements entirely...

Keep Your Records Safe

The High Court of Justice is a very expensive place to resolve a family dispute, as is evidenced by a recent case which pitted members of a farming family against each other : it shows beyond doubt the importance of documenting decisions and retaining the...

Credibility of Witness Defeats Adverse Possession Claim

The law allows people who occupy land over a long period and use it as their own, without anyone else asserting ownership rights to it, to apply to have their title to it registered at the Land Registry. This is normally called 'squatter's rights' and...

Don't Be Caught in a Pension Scam

Scams of all shapes and sizes are becoming depressingly frequent and the Financial Conduct Authority (FCA) has warned against the rising tide of pensions scams that leave people facing years of misery in retirement as a result of passing their pension funds...

Wife Must Pay for Her Own Mistakes

The Supreme Court recently decided a case which made clear some of the limits that apply when financial issues were resolved within a consent order at the time of a divorce but where circumstances have changed over time and one spouse seeks to have the...

Court Accepts £6 Million Distribution to Attorney

When a person's affairs are being managed by someone else under a lasting power of attorney (LPA), there are strict rules about what the attorney can and cannot do with the assets placed under their control. The attorney is expected to safeguard the assets...

Care Not a Deprivation of Liberty

Care orders for children that result in them being taken away from their parents are not made lightly. When a 14-year-old girl was assessed as having 'a range of complex therapeutic needs' that made constant supervision and care essential, the decision was...

Grand Design Couple Triumph in Capital Gains Tax Test Case

Those who make a profit on the sale of their principal private residence do not have to pay Capital Gains Tax (CGT) on it. However, as a test case concerning a couple who built their own home showed, that apparently simple statement disguises a hinterland of...
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