September 2010

Criminal laws criticised for failure to deal with online stalking

The UK’s harassment and stalking laws have been facing criticism recently as their inadequacies have been highlighted in several cases, particularly online stalking cases. With the huge expansion of online social networking, especially Facebook, in the past few years, the number of incidents of online stalking reported to police has grown considerably. (more…)

Millions of pounds in compensation paid to unlawfully detained migrants

The Guardian reports that millions of pounds is being paid to migrants as compensation for their treatment in UK detention centres. The compensation payments are couched in terms of ‘special payments’, which government figures show amount to £12m for 2009/10; this is up on the £3m paid in the previous year. These special payments include other payments than compensation, but a Home Office official was unable to specify precisely what proportion of this amount constituted compensation.

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Does every estate need a grant of probate?

Whether or not an estate needs a grant of probate will depend on the value of the assets that make up that estate. Generally, small estates that have a value of less than £5,000 and where all the tangible assets such as property are jointly owned with someone else, probate will not be needed. You should still check with an experienced wills and probate solicitor to ensure you do not have to fulfill any obligations.
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Does marriage invalidate an earlier will?

If you get married, the validity of your previous will depends on how you own your assets. Generally speaking, any previous will would be voided if you get remarried and jointly own any assets with your new spouse. On your death, all the joint assets will automatically become the property of your surviving husband or wife.
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Why are there different tracks for civil claims?

In civil claims, the court will allocate the matter to one of three tracks. Namely, the small claims track, the fast track, and the multi-track. When deciding which track to allocate a case to, the principal factor taken into account by the courts is the financial value of the claim.
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What is the jurisdiction of the Supreme Court?

The Supreme Court was established by the Constitutional Reform Act 2005. The Court replaced the House of Lords, previously the last court of appeal in the UK. The business and workings of the Court will be essentially the same as those of the House of Lords; the changes brought about by the reforms are constitutional in nature and beyond the scope of this article. Suffice it to say that The Supreme Court operates with greater independence from Parliament than the House of Lords, and with greater transparency and openness. (more…)

What is the IR35 legislation?

The IR35 rules were introduced by the Finance Act 2000. They were introduced by the former Inland Revenue in 2005. The IR35 rules were introduced as a measure to remove opportunities for the avoidance of tax and class 1 National Insurance Contributions (NICs) by using an intermediary, such as service companies, partnerships or limited companies. (more…)

When should you use a tax solicitor versus a tax accountant?

All businesses should have their annual tax return completed by a tax accountant. These professionals not only have the knowledge and skills to ensure that all tax returns are completed on time and are a true and accurate reflection of the business’s tax affairs, HMRC (HM Revenue & Customs) will also appreciate the fact that the return was completed by a recognised (i.e. chartered) accountant.
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Why is Stamp Duty a key topic in 2010?

Stamp duty land tax (SDLT) is a tax that is imposed by the Government on property and land transactions in the UK. It applies to the purchase of residential and non-residential properties, and to both freehold and leasehold properties. The rate of SDLT depends on the type of property involved in the transaction and its purchase price.
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What effect does stamp duty have on first time buyers?

Stamp duty land tax (“SDLT”), is payable on land and property purchased or leased in the UK. The rate of SDLT payable depends on whether the property is being bought or leased, and if its to be used for commercial or residential purposes. In some instances, the area in which the property is located can effect the threshold at which SDLT becomes payable.
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