You are currently browsing the Paris Smith LLP Legal Blog archives for January, 2010.

Self Assessment Tax Returns

January 26th, 2010 by Barry Russell

In case you have not noticed, all Self Assessment tax returns for the year ended 5 April 2009 need to be submitted to HMRC by midnight on 31 January.  A failure to do so could result in a fixed penalty of £100.  Furthermore any tax payments required to be made for that year, together with interim payments for the current tax year, also need to be made by the end of this month to avoid interest charges arising.

Lasting Powers of Attorney – Your Choice?

January 12th, 2010 by Elizabeth Power

The Junior Justice Minister, Bridget Prentice, on the BBC’s Today radio programme said that increasing life expectancy means that every person in Britain should have an LPA in place ready to be used when necessary.

There are two types of LPAs, one that relates to Property and Affairs and the other that relates to Health & Welfare.  They ensure that YOU decide WHOM you want to act on your behalf in relation to those types of issues when you are unable to make those decisions yourself.

They cannot be used until they have been registered with the Office of the Public Guardian and that will take at least 6 weeks once submitted.

We are seeing more and more cases where it is either too late to make an LPA or there is an urgent need for it and so the delay in getting it drafted and registered creates a lot of stress and worry for all parties involved.

The simple answer is not to delay …. if you require further information please contact Elizabeth Power (e-mail: elizabeth.power@parissmith.co.uk; or telephone 023 8048 2206)

Closed due to Snow!

January 12th, 2010 by Claire Merritt

The story of last week was snow, ice and chaos.  Businesses are counting the cost due to problems like deliveries failing to arrive, the drop in customer footfall and especially employees being unable to make the journey into work.  With schools closing, child care became an issue for many.  Hospitals were overflowing with breaks and sprains, so some employees were forced to phone in sick.  Equally employers know that some staff took advantage of a ‘snowy day’.  Employees abandoning cars and being marooned in their homes is not an every day occurrence and therefore some employers were unprepared for dealing with the problems of last week.

The novelty of the weather has well and truly worn off, so now is the time when employers have to plan for future adverse weather situations.  In the Employment Department, we have received many queries from employers in relation to whether staff can be asked to take holiday or unpaid leave if they could not get into the office.  The answer, as in most aspects of the employer and employee relationship, is that there is a balance to be struck.  An employer must make employees aware of their Adverse Weather Policy i.e. that holiday or unpaid leave must be taken if the weather prevents them from getting to their place of work.  However all employers must act with regard to the health and safety of their employees and not act unreasonably by putting undue pressure on their staff.

With further cold weather forecast, it seems that employers should act now, in order to minimise costs as soon as possible.  They should also consider a long term ‘Business Continuity Policy’ to provide for remote computer access or indeed telephone conferencing when employees cannot get into work.  Such a policy can be put in place in order to ensure that their business can remain operational in the face of ‘extreme’ weather, well ‘extreme’ for the UK.

If you would like any further advice, please contact a member of the Employment Department.

Law Commission’s Consultation on Intestacy Rules

January 8th, 2010 by Julianne Brainsby

Remember you have only until 28 February to let the Law Commission know what you think of their proposed reforms to the Intestacy Rules that apply when someone dies without a Will.

Areas highlighted for potential reform include

  • The entitlement of a surviving spouse (or civil partner) where the deceased also left children (perhaps from another relationship);
  • Whether certain cohabitants should share in the Estate; who should qualify; how much should they get;
  • Trusts for children on intestacy and the effect of adoption on a child’s entitlement; and
  • The distinction made between full brothers and sisters and half-brothers and sisters.

You can read the report and the proposals at :

http://www.lawcom.gov.uk/current_consultations.htm

If you want to make sure the Intestacy Rules (the current ones or the proposed new ones) do not apply to your Estate, the simple answer is to make a Will.

Resolution AGM

January 6th, 2010 by Helen Cort

Members of the Paris Smith Family Department attended the AGM of Resolution held at the Macdonald Botley Park Hotel on 3 December 2009.

The meeting was chaired by our Neil Davies, Head of Private Client.  The guest speaker, High Court Judge, Mr Justice Coleridge spoke on a number of pressing issues for family practitioners including the demise of CAFCASS (the court’s family mediation service) and the new rules permitting media access to the family courts.  The meeting was a useful forum for family practitioners to discuss their experiences and potential solutions.  A committee was set up to devise a document which can potentially be sent out by the courts to all parties involved in a private child application to help resolve matters and focus the attention on the child’s best interests.