“Married couples and civil partners whose spouse or civil partner dies without leaving a will are to benefit from an increase in the statutory legacy under proposals published by the government today.”
Ministry of Justice, 28th August 2008
Source: www.justice.gov.uk
Gibson v Revenue and Customs Prosecution Office
Court of Appeal
“When a confiscation order was made against a convicted drug dealer, his wife was entitled to keep her 50 per cent interest in the matrimonial home, despite a finding in the confiscation proceedings that she had guilty knowledge of the source of her husband’s wealth. The court had no power to supplement the provisions of the Drug Trafficking Act 1994 so as to bring her share of the equity in the matrimonial home within the order.”
The Times, 14th July 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“A jealous husband strangled his wife to death and then tried to kill his young son when he discovered she had been cheating on him.”
Daily Telegraph, 30th June 2008
Source: www.telegraph.co.uk
“Millions of pounds worth of criminal assets, including luxury homes and jewellery, will remain out of the reach of the state after a landmark ruling by the Appeal Court.”
The Independent, 23rd June 2008
Source: www.independent.co.uk
“Government plans to insist that spouses should have to learn English before they are allowed into Britain to join their husbands or wives have run into a barrage of opposition and warnings that the idea could breach human rights laws.”
The Guardian, 20th June 2008
Source: www.guardian.co.uk
Gibson v Revenue and Customs Prosecution Office [2008] EWCA Civ 645; [2008] WLR (D) 189
“The wife of a convicted drug dealer was entitled to keep her interest in the matrimonial home despite a finding in confiscation proceedings that she had guilty knowledge of the source of her husband’s wealth. The Drug Trafficking Act 1994 did not give the court power to bring her share of the equity in the matrimonial home within the confiscation order, since the assets were hers without any court order in her favour.”
WLR Daily, 12th June 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Court of Appeal (Criminal Division)
“There was no requirement to tell a wife that she was not a compellable witness against her husband before interviewing her about a crime of which her husband was suspected.”
The Times, 14th May 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
R v L [2008] EWCA Crim 973; [2008] WLR (D) 142
“There was no requirement to tell a wife that she was not a compellable witness against her husband before interviewing her about a crime of which her husband was suspected.”
WLR Daily, 8th May 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“In order to establish that a person was a de facto director of a company it was necessary, inter alia, to plead and prove that he undertook functions in relation to the company which could properly be discharged only by a director.”
WLR Daily, 18th March 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Thousands of foreigners who want to marry a British person and move to Britain will have to take an English language test, the Prime Minister announced yesterday.”
The Times, 21st February 2008
Source: www.timesonline.co.uk
AB (Jamaica) v Secretary of State for the Home Department
Court of Appeal
“A spouse who had married an overseas overstayer was entitled to have his right to a family life to be taken into account, although he was not a formal party to the proceedings seeking the removal of the overstayer.”
The Times, 4th January 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“A woman whose husband died a few hours after their wedding ceremony failed today to stop his former wife inheriting a large chunk of his estate.”
The Times, 10th October 2007
Source: www.timesonline.co.uk
“Tighter laws to end the ancient privilege that allows married couples to avoid being charged with conspiring to commit a crime are being called for by a law reform watchdog today.”
The Times, 10th October 2007
Source: www.timesonline.co.uk
Husband not liable for tax on his wife’s private dividend
Jones v. Garnett (Inspector of Taxes)
House of Lords
“A spouse who used a private company to transfer some of his earned income to the other spouse was not liable to pay tax on that income, provided the other spouse’s shares in the company were ordinary shares which carried a right to more than mere income.”
The Times, 9th August 2007
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35
“A husband who provided his services to the market via a private company which his wife co-owned, thus distributing his earned income between them both via dividend, was not liable to tax on the income transferred to the wife, pursuant to section 660A of the Income and Corporation Taxes Act 1988, provided the wife’s shares in the company were ordinary shares which carried a right to more than just income.”
WLR Daily, 30th July 2007
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“A couple who fought HM Revenue & Customs all the way to the House of Lords sparked a wide-ranging review of Britain’s tax system yesterday, after winning their landmark case.”
The Times, 26th July 2007
Source: www.timesonline.co.uk
“Small businesses were celebrating victory yesterday after the House of Lords dismissed an appeal by HM Revenue & Customs in a landmark tax case, and gave the legal all-clear to a tax-saving arrangement used by thousands of husband-and-wife operations.”
The Independent, 26th July 2007
Source: www.independent.co.uk
“HM Revenue and Customs suffered a major defeat today when the House of Lords gave the legal all clear to a tax saving arrangement used by thousands of husband-and-wife small businesses.”
The Times, 25th July 2007
Source: www.timesonline.co.uk
“Tens of thousands of small businesses could face a combined tax bill of £1 billion if the Law Lords rule in favour of the Treasury in its long-running battle against a small business owned by a married couple.”
The Times, 6th June 2007
Source: www.timesonline.co.uk
“A landmark court case that will decide whether hundreds of thousands of owner-managed small businesses will face significantly higher tax bills began today in the House of Lords.”
The Times, 5th June 2007
Source: www.timesonline.co.uk
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