Valuable works of art and other family heirlooms can give the owner much pleasure during their lifetimes but the next generation a headache when they inherit.

It was announced in last year's Autumn Statement and the March Budget that on death the benefit of an individual's ISA allowance can be passed on to a surviving spouse or civil partner.

Businesses need to prepare themselves now for the implementation of the new EU Anti-Money Laundering Directive (the Directive).

Assos v Asos is a good example of how two apparently very similar trade marks can be held to co-exist side by side despite appearing to inhabit similar territory, and how it can be dangerous to adopt too simplistic a view of infringement and passing off. It is not enough to simply say "the marks are similar and what they are being used for is similar –therefore there must always be infringement".

Following consultation over the recommendations made by Professor Hargreaves, the Government is poised to introduce a number of the measures mentioned in his Review.

In the recent case of Regent University v Regent's University London, the Patents County Court (now the Intellectual Property Enterprise Court) stayed trade mark infringement proceedings under Article 104 of the Community Trade Mark ("CTM") Regulations.

AMD, an M&E works subcontractor, was engaged by Cumberland for works at Hilton Hotel on Park Lane, London. AMD sought payment of a final account.

The Government has recently published draft regulations which give website operators a defence against defamation claims where they did not post the statement on their website.

The Ashley Madison hacking scandal is likely to have far-reaching consequences for the site's reported 37 million users around the world.

A recent case could have important ramifications for individual internet users and businesses who send targeted advertisements to those users.

Following the final text of the GDPR that was published in the Official Journal in May 2016, Wedlake Bell presented a webinar on Thursday 12 May, explaining the main changes and what to expect going forward.

In 2019 the construction industry was thrown into a state of confusion (before COVID or BREXIT had a chance to try) by a Court of Appeal ("COA'")...

It's almost impossible to leave premises in absolutely perfect repair at the end of a lease.

Currently, the Finance Act 2011 provides tax relief on amounts earned in disguised remuneration schemes (employee benefit trusts), with a tax charge applying only to the amount invested.

All seems to have gone quiet on specialty debts since HM Revenue & Customs' controversial announcement on 23 January 2013 that they had changed their view on the treatment of specialty debts for inheritance tax purposes, to the disadvantage of the tax-payer.

Camilla Wallace, a partner in the Private Client team, and Henry Moss, a senior associate in the team, have written a full and detailed summary of the UK Statutory Residence Test recently published by Westlaw Insight.

Trusts have seen something of an attack in recent years with the imposition of higher inheritance tax charges.

Business rates are a significant overhead for many businesses, so it is not surprising that many companies appeal their rates liability.

Attorneys and deputies are the persons appointed to look after your financial and personal affairs in the event of loss of mental capacity.

Examine the opportunities and challenges arising from a pandemic world with a particular focus on those business personnel who may have found themselves in the wrong jurisdiction and how that might affect their personal taxation and corporate profits whether investing or trading.