The Residential Nil Rate Band: A Path through the Maze – Paper by Charles Holbech

The Residential Nil Rate Band: A Path through the Maze – Paper by Charles Holbech

In late 2015, the Government introduced an additional nil rate band for inheritance tax purposes applying where a deceased person’s interest in their residence is “closely inherited” by their children and other descendants, known as the residential nil rate band (“RNRB”). The objective was to meet the criticism that the estates of persons, who are […]

Can a creditor with a disputed debt apply for an administration order? – Article by Kate Rogers

Radcliffe Chambers barrister, Kate Rogers, discusses whether a creditor with a disputed debt can apply for an administration order, based on the recent case ‘Berkshire Homes (Northern) Ltd v Newbury Venture Capital Ltd’, in which Matthew Weaver, also a member of Radcliffe Chambers appeared for the successful applicant. Kate’s article explores the factual background and key […]

Neutral sanctuary – or intimidating location? Article by Justin Holmes

Private Client 1

One aspect of the decision of Charles J in ADS v DSM [2017] EWCOP 8 is causing Court of Protection practitioners a headache as explored below by Justin Holmes. Charles J criticised the parties, and a Court of Protection visitor, for interviewing P at the house of her son, where she lived, whilst her son […]

CPR Part 36 Offers – Article by Dov Ohrenstein

Real Estate 1

This article by Dov Ohrenstein addresses some of the practical issues that litigators regularly face when contemplating making or accepting CPR Part 36 offers and when arguing about the effect of such offers. A copy can be downloaded here.