Continue reading "Third parties: To join or not to join"
Kenig v Thomson Snell & Passmore LLP [2024] WTLR 595
Wills & Trusts Law Reports | Summer 2024 #195The claimant and his sister were beneficiaries of the will of their mother. The defendant, a solicitors’ firm, was instructed by the sole executor to administer the estate. The defendant’s original costs estimate was £10,000-£15,000 plus VAT, but its invoices totalled £54,410.99 plus VAT and expenses. The claimant challenged the fees charged and applied for an assessment under s71(3) Solicitors Act 1973, which a costs judge ordered. The defendant appealed on grounds restricted to Tim Martin Interiors Ltd v Akin Gump LLP [2011], namely, that it was not open to a benefici...
Rangers v Advocate General for Scotland [2017] WTLR 1093
Wills & Trusts Law Reports | Autumn 2017 #169The appeal concerned a tax avoidance scheme by which employers paid remuneration to their employees through an employees’ remuneration trust in the hope that the scheme would avoid liability to income tax and Class 1 national insurance contributions. The question on appeal was whether an employee’s remuneration was taxable as their emoluments or earnings when it was paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
The employing companies, including RFC, operated the tax avoidance scheme in the tax years between...
Third Parties: Crossing the line
Continue reading "Third Parties: Crossing the line"
Third Parties: To join or not to join?
Continue reading "Third Parties: To join or not to join?"