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Last week saw the Charity Comission focus on fraud in the charity sector and, to coincide with Charity Fraud Awareness Week, the Commission updated its guidance in relation to protecting charities from fraud.

Speaking at the launch of Charity Fraud Awareness Week, Helen Stephenson, the Commission's new chief executive, warned that many instances of fraud within the sector currently go unreported and that this can have a “devastating” impact on voluntary organisations.

After acting for Evangelos Marinakis, owner of Greek footballing giant Olympiacos, on his acquisition of Nottingham Forest in May, I was fascinated to receive a very kind invitation to attend his Greek club’s joint conference with Harvard Business School in Athens in September.

A recent Court of Appeal judgment has found that a firm of solicitors were not negligent in failing to challenge a client’s decision not to pursue a particular part of their claim.

The Government has issued a press release informing that HM Revenue and Customs (HMRC) has won a landmark tax avoidance case.  

The First-tier Tribunal decision was made against the tax consultancy firm Root2. Root2 operated a tax planning scheme which extracted profits from owner-managed companies as winnings from betting on the stock market. The scheme attempted to ensure that these winnings were tax free and not classed as taxable employment income.

For those whose estates will be subject to inheritance tax (IHT), the introduction of the new Residence Nil Rate Band (RNRB) is very welcome, if a little complicated.  If you haven’t heard of the RNRB, this is how it works:

·         if you own a property which has at some point been your residence; and

·         (in simplistic terms) you leave it to a direct descendant; then

·         your estate will benefit from an additional IHT allowance of £100k.  This will incrementally rise to £175k by April 6 2020

Social media is undoubtedly now very much a part of daily life and as family lawyers we have seen an increase in the influence Twitter, Facebook and Instagram is having on the breakdown of relationships and divorce proceedings.  For those in the sporting public eye this can lead to very personal matters being played out in front of millions of ‘followers’. 

Every autumn, thousands of political enthusiasts cram into conference halls and seaside towns up and down the country in order to hear the latest offerings of their beloved political party. This year was no different, and the speeches of those well-known senior party figures presented some interesting insights into the future of British employment.

You own your NHS dental practice, you love it, you couldn’t bear to leave your wonderful patients and staff, but you wish that you could still get your hands on that NHS pension which you have accrued over the years. So how can you achieve this whilst still remaining in practice? Don’t worry, the dental team at Brabners can help.

For a will to be valid certain tests must be satisfied.  One of the more obvious tests is whether the individual making the will (known as the testator) has the mental capacity to understand the effect of making a will, the property they are disposing of and to comprehend and appreciate the claims to which they should give effect. 

The important final element of that test is that the testator should not have any disorder of the mind that perverts their sense of right or prevents the exercise of their natural faculties.

Suppose that prior to his or her death the deceased signed and delivered a cheque to an individual, but before being cleared the deceased died and as a result his or her bank account was closed. Would the cheque bind the deceased’s estate? The answer would depend on the circumstances, and in particular whether there was a binding agreement between the deceased (or his or her estate) and the intended recipient.