UK Inheritance Tax (IHT) is essentially a tax on capital at death but allowing unused income to accumulate over the years, in effect turning itself into chargeable capital, can increase a person’s IHT liability. It is a common misconception that one has to survive all gifts by seven years before the gift will be free […]
Die Betrugsanfälligkeit elektronischer Korrespondenz und insbesondere von Online-Zahlungsverkehr ist allgemein bekannt. Bislang konzentrierten sich Manipulationen auf den direkten Zugriff auf das geschädigte Konto selbst, etwa durch Phising und anschliessende Verwendung der Kontodaten für unberechtigte Abbuchungen. Damit zielen auch die gängigen technischen Schutzmaßnahmen wie Anti-Trojan-Software und Firewalls, auf die Abwehr fremden Zugriffs auf die eigenen Daten. […]
Fladgate LLP has advised Berlin-based Cultuzz Digital Media GmbH (Cultuzz) on the acquisition of Recommended Hotels for an undisclosed amount. The transaction will enable Cultuzz to strengthen its footprint in the UK through the acquisition of an out-sourced sales and marketing solutions company specialising in generating bookings for independently owned hotels, apartments and venues through […]
On 30 May 2013, the government introduced changes to the planning system affecting permitted development rights. The reforms aim to boost economic recovery and ease the national housing shortage, by putting into productive use vacant or underused office space. The most controversial aspect of the reforms is a change to permitted development rights to allow […]
The Gurlitt story continues to fascinate the art world. My earlier post ‘Nazi looted art’ reflected the view at the time that any stash of Nazi art must have been looted, and that Cornelius Gurlitt and the art seized from his flat would not be reunited. I suppose we should have known that no one […]
“When beggars die, there are no comets seen; The heavens themselves blaze forth the death of princes” (1) Continuing the Shakespearean theme of Helena Luckhurst’s article ‘Shall I compare thee to…a trust?’ there are a number of points to take into account when there are changes in your family situation. In the hope that you […]
Sometimes taking a short cut may lead you up a blind alley. The same may also be true if you attempt a contractual short cut. Sometimes subcontracts (often drafted without legal advice) attempt to incorporate main contract terms by various shorthand means, using provisions which state that the subcontract is “subject to the terms of […]
Fladgate’s construction team is committed to improved industry performance and innovation. It embraces the ideals of Constructing Excellence which enhance the reputation and performance of our world class construction industry. Accordingly, we are proud to announce our continued sponsorship of the Constructing Excellence in London and the South East Annual Awards 2014. The awards are […]
Novelty is usually a quality to be applauded but not necessarily in the law. When drafting documents, the temptation is to follow the tried and tested route. I was reminded of this recently when I was asked to clarify what type of trust had been created by a will containing the phrase ‘To my trustees […]
Now that 2014 is well and truly with us, it is perhaps unsurprising that the Scottish independence debate is beginning to heat up. The referendum is due to be held on 18 September, and will determine whether Scotland remains a part of the United Kingdom or begins to set its course as the world’s newest […]
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