‘In England and Wales, where a person has died and Inheritance Tax is potentially due in respect to a property, one stage to determining the tax due, will be ascertaining the market value of the property at the valuation date on the basis of a deemed disposal.’
33 Bedford Row, 16th February 2025
Source: www.33bedfordrow.co.uk
‘A new ruling by the UK Supreme Court confirms that creditors can obtain remedies if transactions entered into at an undervalue have the purpose and effect of prejudicing claims the creditors have against the debtor – even if the debtor has not personally agreed those transactions.’
OUT-LAW.com, 20th February 2025
Source: www.pinsentmasons.com
‘The Husband is 70. The Wife is 51. They have a 9-year-old daughter. They cohabited from February 2003 and in early 2012 separated due to the wife’s affair. In August 2012 – c.9 months later – they reunited. They married on 8 October 2012. In November 2020 the parties relocated to England from abroad. They came as non-doms to take advantage of the tax regime. The wife applied for divorce in May 2023. They therefore had nearly 20 years together, albeit not seamless cohabitation.’
Financial Remedies Journal, 29th January 2025
Source: financialremediesjournal.com
‘The High Court has rejected an attempt by American actor Mercer Boffey to argue that his house in Richmond is not liable for council tax.’
Local Government Lawyer, 29th January 2025
Source: www.localgovernmentlawyer.co.uk
‘The law in relation to national non-domestic rates (Business Rates) contains a high level dichotomy. This dichotomy is between:
(1) compiling and maintaining the rating lists (central and local) – typically know as the “non-domestic rating lists” or simply the “lists”; and
(2) collection and enforcement of the tax due.
Each of these may be subdivided further, in respect to the entity that is tasked with undertaking these.’
33 Bedford Row, 14th January 2025
Source: www.33bedfordrow.co.uk
‘Professional Liability and Coverage Update: what happened in 2024 and what’s in store in 2025?’
4 New Square, 6th January 2025
Source: www.4newsquare.com
‘Colin Ricciardello and Jonathan Blunden analyse the increasing number of challenges to councils’ use of s123 of the Local Government Act 1972 (the “1972 Act”).’
Local Government Lawyer, 4th August 2023
Source: www.localgovernmentlawyer.co.uk
‘Paul Newman KC has written a summary of the FTT decision in Morgan Lloyd Trustees Limited & ors v HMRC (31 March 2023). The case concerns the appropriate approach to the valuation of intellectual property rights (including domain names), and will be bad news for trustees hoping to rely on eyebrow-raising expert valuations to escape scheme sanction charges.’
Pensions Barrister, 25th April 2023
Source: www.pensionsbarrister.com
‘A claimant suing his solicitors for negligence in how they pursued a claim for negligence against other solicitors has failed in his application for permission to appeal a ruling that refused summary judgment in his favour.’
Legal futures, 18th January 2022
Source: www.legalfutures.co.uk
‘A couple has lost a High Court appeal over a council tax valuation dispute with Oxford City Council.’
Local Government Lawyer, 25th November 2021
Source: www.localgovernmentlawyer.co.uk
‘The purpose of this article, is to consider the application of the section 25 criteria and in particular the issue of company valuation in the case of E v L [2021] EWFC 60, as decided by Mostyn J.’
Becket Chambers, 29th October 2021
Source: becket-chambers.co.uk
‘A costs judge has ruled that a claimant acted unreasonably in not using the portal for a claim that proved to be vastly overvalued.’
Law Society's Gazette, 23rd August 2021
Source: www.lawgazette.co.uk
‘This article considers how the duties imposed on expert witnesses impact upon the functions of expert surveyors giving valuation evidence tendered in Court and in the Upper Tribunal. We will refer to all tribunals as “the Court” by way of shorthand.’
Falcon Chambers, 8th June 2021
Source: www.falcon-chambers.com
‘The value of a family business or business interest is treated as an asset and therefore part of the matrimonial pot to be distributed when it comes to negotiating a financial settlement on divorce or in dissolution settlements. Since the business valuation may be the most significant component of the total matrimonial assets, it needs to be ascertained with care, normally with expert assistance, in order to achieve a fair division of family wealth on divorce.’
Family Law, 6th May 2021
Source: www.familylaw.co.uk
‘In this case comment, Marcus Barclay, Will Charnock and Siani McNamara, who work in the real estate disputes team at CMS, comment on the decision handed down by the UK Supreme Court on 20 May 2020 in the matter of Cardtronics UK Ltd and others v Sykes and others (Valuation Officers) [2020] UKSC 21, which concerns business rates liability for ATMs in retail stores.’
UKSC Blog, 5th June 2020
Source: ukscblog.com
‘In relation to the qualifying criteria and procedure, the Law Commission was asked to make recommendations and the report on those aspects is due in the Spring. On the question of valuation, the Law Commission’s remit was slightly different. It was required to come up with “options” to reduce the premiums payable by leaseholders, not “recommendations”. It will then be a matter for the politicians to decide which option should be adopted. The Law Commission Report (Leasehold home ownership: buying your freehold or extending your lease. Report on options to reduce the price payable (HMSO, 2020), Law Com. No. 387) on those options was published on 9 January 2020.’
Tanfield Chambers, 26th May 2020
Source: www.tanfieldchambers.co.uk
‘By way of observation, the principle set out in Bagum-v-Hafiz [2015] EWCA Civ 801 whereby a beneficiary under a trust of land may effectively buy out the others interests appears to be increasingly applied and it has been recently considered in the Court of Appeal case of In the matter of the Estate of Roger Kingsley sub nom (1) Karim Sophie Kingsley (2) Aaron Richard Playle (as Executors of the Estate of Roger John Kingsley) v Sally Margaret Kingsley [2020] EWCA Civ 297. There, the Court of Appeal rejected the appeal that in a farming partnership case the judge had not been entitled to make an orderforsale at a court-assessed price rather than ordering a sale on the open market. Unlike a trustee, the court was not required to get the best price for the property. The Court rejected the notion that Bagum required some sort of valuation threshold to be overcome. On the contrary, Bagum was authority for the proposition that valuation (and the risk that the court-assessed value would not necessarily be the same as the price in an open market sale) was clearly a discretionary matter.’
St Ives Chambers, May 2020
Source: www.stiveschambers.co.uk
‘The Supreme Court has upheld a Court of Appeal ruling that ATM machines are not rateably occupied separately from the host stores.’
Local Government Lawyer, 21st May 2020
Source: www.localgovernmentlawyer.co.uk
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