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The position of those in debt is normally far from hopeless and much can be done to save them from penury. However, they are particularly vulnerable and, as a decision of the Upper Tribunal (UT) showed, the Financial Conduct Authority (FCA) tries its hardest to ensure that those who give debtors advice observe the highest professional standards. The case concerned a debt management company that had over 1,000 clients, all of whom were members of a minority group who did not have English as their first language. In return for...

When a couple split up, it is very common for one of them to wish to move away, often to the area where they grew up or have family. This can create significant issues as far as the children are concerned and disputes in such cases are common. In a recent example, a Scottish court has refused the request of an English woman to move to England with her infant son after opposition from her husband. The couple are separated but live in the same house, which is owned by the...

Basement extensions are increasingly popular, particularly in areas where property prices are high, but are not always looked upon favourably by neighbours. In one case, an objector obtained legal advice and succeeded in blocking plans for a three-storey 'super-basement' in a listed Central London home. The local authority had granted planning permission and listed building consent to the company that owned the property for a basement extension to include a kitchen, laundry, cinema, gym and swimming pool. A subterranean extension had been permitted by an earlier consent but the recent...

Like many pieces of tax legislation, the 'additional threshold' (AT) for Inheritance Tax (IHT) – which, in simple terms, limits the potential IHT charge on high-value residential properties – is a lot more complicated than it looks at first sight. However, HM Revenue and Customs have helpfully created a calculator which, when combined with other information extracted from the IHT forms, will enable the administrators of an estate to calculate how much AT is available. Where AT is able to be claimed, it tapers for estates above £2 million. The relief...