Private Client

• Lump Sum Option for Small Pension Plans

  • Posted16 April 2012

  Under changes to pensions rules recently announced by HM Revenue and Customs (HMRC), those aged 60 or over now have the option of taking a lump sum from personal pensions...

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• Tenant Fails in Claim for Three Times His Deposit

  • Posted12 April 2012

  A former tenant has failed in a claim for damages over and above the return of his deposit, in a ruling that has demonstrated the limitations placed on tenants’ rights...

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• Unreasonable Behaviour Leads to Access Limitation

  • Posted10 April 2012

  The normal presumption of the family court is that a child will benefit from contact with both of its parents. However, when a judge heard evidence of numerous examples of...

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• Interest on Tax on Gift – Assessment Date Crucial

  • Posted4 April 2012

  Although most people know that gifts will normally not be subject to Inheritance Tax if the donor survives for seven years after they are made, it is less well known...

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• FSA Stamps Down on Manipulative Trades

  • Posted30 March 2012

  When a securities trader exploited a defect in automated trading software to make a considerable profit on a series of small trades made over a year, he probably thought he...

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• Here Comes the Sun (and Electricity)

  • Posted26 March 2012

  Many leases contain stipulations that tenants may make alterations to their let property with the consent of the landlord and that such consent ‘will not be unreasonably withheld’. With...

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