The Taxation of Trusts: A Review HM Revenue & Customs launches a new consultation Following the Office of Tax Simplification’s recent review of inheritance tax (see article here), HM Revenue & Customs (‘HMRC’) has launched a consultation in line with the government’s commitment at Autumn Budget 2017 to make the taxation of trusts simpler, fairer…
EMERGENCY PROCEDURES – PERSONAL PROTECTION
We are well placed to obtain emergency remedies to protect our clients.
We can obtain the following protective orders:
- An occupation order – an order under the Family Law Act 1996 to regulate who should live in a property, or even how occupancy of one property should be divided.
- A non-molestation order – an order forbidding another party from molesting, harassing, pestering his or her spouse or former partner (and other related people).
These orders can be obtained on an emergency basis (ex parte) and on a less urgent basis (on notice).
EMERGENCY PROCEDURES – FINANCES
It is sometimes necessary to take steps to protect your financial position by preventing your husband or wife from disposing of the matrimonial assets, or to claw back assets which have been hidden.
We can make applications under Section 37 of the Matrimonial Causes Act 1973 to protect your financial position.
These financial orders (known as avoidance of disposition orders) can be obtained in two ways – first on an emergency basis (ex parte) and second on a less urgent basis (on notice).
If you think your spouse is dealing inappropriately with matrimonial assets you should act straight away. The courts take into account delay when deciding whether or not to make this type of order.
EMERGENCY PROCEDURES – CHILDREN
It is sometimes necessary to take steps to protect your children; these might include applying for the following orders:
Prohibited Steps Order
An order to prevent another person – usually a parent – from doing something which is inconsistent with the child’s welfare; examples include preventing a child from being taken out of the country, or preventing a child’s name from being changed. These orders are often combined with applications for specific issue orders as a means of preserving the current position until the court can make an informed decision about an issue in a child’s life.
Specific Issue Order
An order which determines a question which the parents have been unable themselves to decide; examples might include the change of a child’s name, where a child should be educated and whether a child should undergo a particular form of medical treatment.
An order forbidding another party from harming (molesting), harassing or pestering a child.
An order to regulate who should live in a property, or even how occupancy of one property should be divided. Orders can be framed so as to exclude named individuals from coming within a certain distance of a home and/or school.
The courts have power to makes these orders on an urgent basis where necessary.
An order which determines the amount of time a child spends with his or her parents.
An order which determines with whom a child shall live.
The courts have power to makes these orders on an interim basis where necessary.