News & Publications: January 2013
Comment on Prudential v HMRC
January 28th, 2013
On 23 January 2013, the Supreme Court refused to extend legal advice privilege to accountants offering tax advice in R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another [2013] UKSC 1. The reasoning behind legal advice privilege is simple: it promotes full and frank communications between lawyers […]
Intestacy rules
January 23rd, 2013
What is Intestacy? When someone dies, and has left a Will governing the distribution of their estate, its provisions will be implemented, so far as they are effective. However, if someone dies without making a Will, the distribution of their estate is governed by the Rules of Intestacy, as set out in the Administration of […]