Clarke v Clarke – A Brave New (Valuation) World

Business valuers are often asked to estimate the value of interests in companies that do not represent the entirety of the company’s share capital. In those cases, the application of an appropriate valuation discount, which accurately reflects the attributes of a subject shareholding can be both a contentious and material issue, with the size (and application) of the assessed discount potentially having a large effect on the overall valuation of an individual’s interest.

• Journal

• Experts
• Discounts
• SJE
• Valuations
• Forensic Accountants

• Thomas Rodwell

!27/03/2023 09:16

Pensions on Divorce – Lifetime Allowance Tax Issues

A favourite film of one of the authors is Apollo 13. At one point, whilst trying to work out what had to happen to get the ill-fated space craft home, Commander Jim Lovell said: ‘All right, there’s a thousand things that have to happen in orde…

• Journal

• Pensions on Divorce
• Lifetime Allowance Tax
• HMRC Protection
• LTA

• George Mathieson
• Peter Turnbull

!27/03/2023 09:14

Looking Back at Duxbury 30 Years On

The Duxbury formula seeks to ascertain a capital amount which if invested to achieve capital growth and income yield (both at assumed rates and after tax on the yield and required gains) could be drawn down in equal inflation-proofed instalments over a period of time (often the recipient’s life expectancy) but would be completely exhausted at the end of the period.

• Journal

• Michael Allum
• Megan Jenkins
• Amy Gilbert

!27/03/2023 09:12

An Unwelcome Guest and a ‘lively controversy’ – Guest v Guest on the Essential Aim of Proprietary Estoppel

‘1. “One day my son, all this will be yours”. Spoken by a farmer to his son when in his teens, and repeated for many years thereafter. Relying on that promise of inheritance from his father, the son spends the best part of his working li…

• Journal

• Charlotte John

!27/03/2023 09:09

Omissions, Ambiguities and Deficiencies – Seeking Clarification of a Judge’s Reasoning

‘All judgments are capable of improvement’ observed Peter Jackson LJ in Re O (A Child: Judgment: Adequacy of Reasons) [2021] EWCA Civ 149 at [70]. As a consequence, the appropriate scope of seeking ‘clarification’ of a draft judgme…

• Journal

• Nicholas Allen KC

!27/03/2023 09:08

Chair’s Column (Spring 2023)

After a successful opening year in 2022, the Financial Remedies Journal (FRJ) now enters its second year and continues to provide a wealth of information and debate on the big subjects topical in the financial remedies world and I commend this edition of…

• Journal

• HHJ Edward Hess | Chair of the Editorial Board

!02/03/2023 09:41

Cryptocurrency and the Family Courts – Some International Experiences

Millions of people around the globe have funds in cryptocurrencies, with billions of dollars now invested. The nature of these funds is invariably secretive and non-national based. They present distinctive challenges for family courts around the world in ascertaining what are the overall assets in order to produce a fair outcome.

• Journal

• Crypto

• Professor David Hodson OBE KC(Hons) MCIArb

!26/01/2023 14:43

Interview with Jo Miles, Fellow of Trinity College, Cambridge

Photo credit: Eugenio Polgovsky (1977–2017), Fellow Commoner in the Creative Arts, Trinity College (2015–17). Jo, thank you for agreeing to be interviewed for the Financial Remedies Journal.You teach law at Trinity College, Cambridge University – su…

• Journal

• HHJ Edward Hess | Chair of the Editorial Board
• Professor Jo Miles

!17/10/2022 10:50