What if I think that the person who made the Will was being bullied into creating/changing his or her Will?
Whilst the law does not prevent people from trying to persuade a testator from distributing their assets in a certain way under their Will, the court will intervene if a person has effectively coerced a testator into making a particular Will. In other words, the testator’s own judgment effectively has to have been overridden by the person who has manipulated them into making a particular Will.
To determine whether there has been any improper influence requires thorough consideration of the evidence of the solicitor or Will maker who was involved in the preparation of the Will and the witness evidence of other people who were involved in the testator’s life.
Related FAQs
The current position is that the PSC is responsible for assessing whether IR35 applies. This current regime has been difficult to police by HMRC and HMRC considers there is widespread flouting of the rules by contractors.
From April 2021 the responsibility for assessing whether IR35 applies will shift to the end user/client (with the exception of ‘small’ companies) which will require an assessment to be carried out on a contract by contract basis. HMRC anticipates that this will be easier to monitor and that end user businesses will be more compliant.
The reformed regime will apply to payments made on or after 6 April 2021 for services carried out on or after this date.
Cancellation insurance usually covers certain expenses and loss of profit, as long as the reason for cancellation is not excluded. These exclusion clauses are often quite wide and exclude avian, swine flu, quarantine, and restrictions of movement as a result of communicable disease. This means that you may not be entitled to compensation under this cover.
IR35 is an anti-tax avoidance regime which is intended to tackle (in HMRC’s view) the long standing issue of individual contractors providing their services or labour via an intermediary – which is usually a personal service company (referred to as a PSC). We’ll talk about PSCs here, but there are other types of intermediaries that are caught.
HMRC’s view is that this arrangement is often considered to be disguised employment and therefore a tax-avoidance arrangement.
So IR35 is essentially a test of employment status – and if, once you apply the test, the contractor should be an employee, they should then be taxed as an employee.
The Government will provide the lender with a partial guarantee (80%) against the outstanding facility balance, subject to an overall cap per lender. Note, the Government guarantee is to the lender only, the borrower will always remain 100% liable for the debt.
We understand that will make an initial claim for recovery against the borrower and will, once its normal recovery procedures have been completed, claim against the Government guarantee.
The government has also confirmed it will match donations to the National Emergencies Trust as part of the BBC’s Big Night In fundraiser on 23 April – pledging a minimum of £20 million.