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Financial Services & Tax

Articles

Update: tax and trusts

Update: tax and trusts

David Bird considers the question of residence for tax purposes, and the potential benefits of an employer funded retirement benefit scheme
Playing it safe

Playing it safe

Discounted Gift Schemes can seem an attractive option for investment, but there are pitfalls for the unwary, says Peter Nellist
Something for everyone

Something for everyone

Lord Hunt's recommendations have - thankfully - not sought to divide the profession, but how many will be implemented, asks Tony Guise
Within reason

Within reason

In claims for possession, landlords should consider factors of reasonableness and proportionality to ensure those at risk of losing their homes are treated fairly, says Adam Fullwood
Direct line

Direct line

The jurisdiction of the English courts to deal with claims involving English tourists injured in EU member states has been firmly established, but practitioners must ensure a direct claim against the insurer is possible, says Alejandra Hormaeche
Raising the Bar

Raising the Bar

The proposals for best value tendering will have a huge impact on the Bar – particularly on its most junior members, say Adrian Farrow and Richard Littler
Time to let go

Time to let go

Whatever happened to rehabilitation? The decision of the Court of Appeal in Chief Constable of Humberside v The Information Commissioner [2009] EWCA Civ 1079 demonstrates that in reality no conviction is ever truly spent. The well-established belief that minor criminal convictions can be wiped out by time and repentance, and that mistakes made in youth need not dog one through the years of respectability which follow, has no foundation in fact.