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CIVIL BUSINESS FRAUD

Preamble Fraud can damage any business. Usually when it least expects it. Often by the person or in a way you least expect. This Article makes no attempt to compete with the many books and more detailed writings on this subject. However, I have cited cases all of...

Electronic signatures legally valid?

Electronic signatures are officially declared to be legally valid with The Law Commission of England and Wales confirming that electronic signatures are a valid way of executing documents. However, there are proposed exemptions, including Wills, Powers of Attorney,...

Foreign Assets?

Since 17th August 2015 the EU Succession Regulations affect all individuals who have assets in the EU. Many European countries dictate how an individual must pass assets on death, as opposed to allowing them to choose their preferred beneficiaries through a Will....

SECTION 106 AGREEMENTS AND THE COUNTRYSIDE

1. Introduction 1. A Section 106 Agreement (in fact usually a Deed) is an agreement between (1) a relevant statutory authority (“PA”) and (2) a landowner (“L”) which on completion makes a development proposal (which would otherwise be turned down by the PA)...

Holiday Homes and Inheritance Tax

Currently every individual has an Inheritance Tax (IHT) allowance of £325,000. In April 2017 an additional Residential Nil Rate Band (RNRB) came into effect to give an additional £175,000 per person by the 2020/21 tax year.  The RNRB is only available on the net value...