Financial Services & Tax

Articles

1 Oct 2008

Planning ahead: nil-rate band on death

Deborah Clark and John Grundy explore the options in relation to claims for the transferable nil-rate tax band on death of a spouse

1 Oct 2008

A taxing dilemma

The pre-owned asset tax is governed by complex legislation leaving individuals with difficult decisions to make, explains Anthony Macey

23 Sept 2008

Update: agricultural law

The courts continue to be reluctant to allow modification or discharge of restrictive covenants attached to agricultural land unnecessarily, says Michael Aubrey

23 Sept 2008

Civil litigation brief

The new Civil Procedure Rules on service have introduced important changes including methods of delivery and number of attempts to serve, says Gordon Exall

16 Sept 2008

Once punished, but twice served?

The ruling in Hemmings addressed the issue of time spent on remand where it is equivalent to maximum custodial sentence but it has left many questions unanswered, says Philip Rule

18 Aug 2008

Update: employment

Sue Ashtiany reviews recent cases on equal pay, age and religious discrimination, and compensation for failure to take up employment

22 Jul 2008

A bond salesman's word may not be his advice

Gloster J's detailed recent judgment in JP Morgan Chase v Springwell Navigation [2008] EWHC 1186 (Comm) indicates that 'experienced investors' in the bond markets will find it difficult to argue that banks – via their salesmen – owe them any advisory duty or responsibility for investment decisions, where this would be inconsistent with the disclaimers and other terms expressly set out in the deal documentation.

22 Jul 2008

The rise and fall of group actions: a front-line view

The cost-benefit approach taken to the granting of group litigation orders has undermined the purpose of the rules introduced to provide access to justice for claimants unable to fund litigation, says Andrew Prynne QC