Journal
Report of the Duxbury Working Party (final), November 2024
A provisional version of this report was published on 2 October 2024 and invited representations for consideration by the Working Party ahead of publication of this final report. Such representations as were received are summarised in Appendix 6, and in a few instances in alterations to the text of the report. The main recommendations of the Working Party have not changed following consideration of those representations. The figures in the illustrative tables in Appendix 5 have been revised to reflect increases in the rate of Capital Gains Tax announced and implemented in the October 2024 budget.
- Blog
- Journal
- Duxbury Capitalisation
!25/11/2024 16:07
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DOWNLOAD 2024 ISSUE 3 – Winter 2024 (PDF)
- Journal
!22/11/2024 06:00
Companies House – Housing Companies’ Information
Companies House is an executive agency of the UK government’s Department for Business and Trade. It holds the UK’s register of companies, as well as the Register of Overseas Entities. It is maintained by three registrars, one each for England & Wales, Scotland, and Northern Ireland. Their objectives are to ensure proper delivery and accuracy of documents, to maintain a truthful register, and to prevent unlawful activities by companies and individuals. It is the published company information that we are interested in when it comes to financial remedies.
- Journal
- Company Accounts
- Limited Companies
- Companies House
- Economic Crime and Corporate Transparency Act 2023
- Financial Accounts
- Financial Disclosure
- Financial Records
!22/11/2024 06:00
Book Review: Research Handbook on Family Property and the Law
Dr Charlotte L Bendall reviews Research Handbook on Family Property and the Law by Professor Margaret Briggs and Dr Andy Hayward, published by Edward Elgar in 2024.
- Journal
- Conceptualisation
- Family Property
- Evolution
- Legal Recognition
- International Comparison
- Book Review
!22/11/2024 06:00
DR Corner: Early Reflections on Pre-Application Protocol – Seismic Shift or Damp Squib?
When the combined wisdom of a thousand cases leads to the identification of a particular problem, what are family judges to do about it? Publishing a judgment provides the most obvious and immediate answer. But often such pleas resemble the proverbial pebble dropped into the bottomless well.
- Journal
- DR Corner
!22/11/2024 06:00
A Practical Guide on How to Select your Expert, Reviewing the Expert's Report and When to Consider Engaging a Shadow Expert
Fiona Hotston Moore is an accredited expert witness, instructed on 40–50 matrimonial cases each year. A significant number of these instructions are as single joint expert or party expert providing an opinion on the valuation of a business or shareholding. This article shares her practical guidance as a valuation expert for family lawyers and barristers.
- Journal
- Experts
- Business Valuation
!22/11/2024 06:00
Interview with Nigel Shepherd
Joanne Edwards interviews Nigel Shepherd, a former partner and national head of Family Law at Mills & Reeve, retiring as a consultant at the firm in October 2024. He was national Chair of Resolution 1995–1997 and again 2016–2018, the only person to have held that role twice and was given lifetime membership of Resolution in 2018.
- Journal
- Interview
!22/11/2024 06:00
Balancing the Books: Equitable Accounting in Trusts of Land Disputes
This article aims to provide the busy family practitioner with a fairly comprehensive guide to the what, where, when, and how of equitable accounting, specifically in the context of trusts of land, to assist you in getting such claims off on the right footing.
- Journal
- TLATA Applications
- Cohabitation
- Equitable Accounting
!22/11/2024 06:00
The Winds of Change – Case Management and the Financial Remedies Court
Once upon a time, not so long ago, ‘ancillary relief’ was something of a legal backwater. Cases were determined solely by reference to ‘reasonable requirements’. Procedural rules, to the extent they existed, were short and loosely applied. Parties filed narrative affidavits of means and answered requests for further and better particulars.
- Journal
- Procedure
- Financial Remedies
!22/11/2024 06:00
Money Corner: EBITDA – The Valuer’s Measure of Profit
EBITDA – the valuer’s measure of profit, and other measures that may be considered.
- Journal
- EBITDA
- Revenue
- Single Joint Experts
- Profit
- Market Value
- Business Valuation
- Market Approach
- Valuations
!22/11/2024 06:00
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