Retirement from a Partnership or Company is a topic worthy of weighty tomes and this article will not attempt to go into any detail of the specific aspects, it is written more as a signpost to highlight areas that will require discussion and agreement. I think the best general advice that can be given on…

The changes in the rateable value threshold have placed substantial financial pressures on commercial landlords. The rateable value threshold at which an empty property becomes subject to business rates has been substantially reduced from the original threshold of £18,000 to £2,600. The exemption from empty property business rates only applies for the first three months (or…

You might be surprised to know that the word ‘boundary’ has no special meaning in law. Generally speaking there are two ways in which it can be used; the Legal boundary and the Physical boundary. The Legal boundary is an imaginary or invisible line which divides one owner’s land from that of his neighbour. It…

In our last issue we reported that the Default Retirement Age of 65 had been abolished. It remains a matter for each employer to decide if they fix a retirement age or just deal with each individual on his or her own merits. If your employer has a fixed retirement age and your employment is…

The default retirement age, which was 65 years old, was abolished on 1st October 2011. This means that employees have the option to continue working after 65 years of age and if they are compulsorily retired then they may be able to bring claims for age discrimination and unfair dismissal. An employer can still set…

When parties are separated or divorcing it is possible for either party to arrange payments directly between them on a voluntary basis. It is often the case that the parties may also look to see what the Child Support Agency (“CSA”) assessments would be before agreeing a level of voluntary maintenance. There are now three child maintenance systems running…

Many people, when approaching retirement or shortly after having retired, take the opportunity to review their financial and personal affairs. This is often a time when they realise that their priorities for the future have changed, now that they are older and their children have grown up. For example, whereas previously Inheritance Tax was their…

In our previous issue we discussed making gifts and taper relief and we now move on to explore the way in which lifetime gifts can be challenged if there is a possibility that funds may be required to pay for long term care or nursing home fees. Most people are aware that they may need…

Many people hold a joint bank or building society account either with their spouse or partner or sometimes with another family member. This article will suggest some of the difficulties encountered with joint accounts and the common misconceptions regarding ownership of the funds. There are a variety of reasons for holding an account in joint…

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