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Trusts can be an invaluable means of providing for vulnerable loved ones, but they need careful handling by a professional if they are not to have serious unforeseen consequences. In a case on point, the High Court came to the aid of a retired GP whose misguided attempt to ensure long-term security for her disabled children threatened to saddle her with punitive and unnecessary tax liabilities. The 80-year-old GP owned a quarter share in a 999-year lease of a building where she and her partners once practised and which was...

A temporary Stamp Duty Land Tax (SDLT) relief measure has taken immediate effect in England and Northern Ireland after being announced by Chancellor Rishi Sunak in his summer economic statement. The measure has been introduced by the Government to try and bolster the property market, which has been struggling in the wake of the COVID-19 outbreak. The temporarily loosening of the rules means that those purchasing residential properties worth £500,000 or less will pay no SDLT. The SDLT payable on purchases of more expensive homes will also be reduced as a...

A fine imposed on a householder for parking her Land Rover on her own land put the conflict between private ownership and public access to the road network in high relief and provided the subject matter for an important High Court test case. For many years the householder had regularly parked her car on a strip of pavement outside her home. The strip, which she and her husband owned, lay between their front hedge and the road. She was incensed when a local authority parking warden put a ticket on...

The Divorce, Dissolution and Separation Bill became an Act of Parliament on 25 June 2020. It however expected to take some time to implement; the Lord Chancellor, Robert Buckland, has suggested that it should come into force in the autumn of 2021. Once in force, couples will be able to obtain a divorce without one party being required to attribute blame to the other. Either or both parties, will be able to apply to the Court for a ‘Divorce Order’; the application must be accompanied by a statement confirming that the...