Hampshire Legal Spring 2016

HAMPSHIRE LEGAL SPRING 2016

JOURNAL OF THE HAMPSHIRE LAW SOCIETY www.hampshirelawsociety.co.uk

› Happenings in Hampshire › Spotlight on Probate › Management Matters

Inside this issue:

HAMPSHIRE LAW SOCIETY ANNUAL DINNER AND AWARDS 2016 held at Portsmouth Historic Dockyard (cover story)

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PUBLISHER Benham Publishing 3tc House, 16 Crosby Road North, Crosby, Liverpool L22 0NY Tel: 0151 236 4141 Fax: 0151 236 0440 email: admin@benhampublishing.com web: www.benhampublishing.com

CONTENTS 5

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ADVERTISING AND FEATURES EDITOR Anna Woodhams GRAPHIC DESIGNER Neil Lloyd ACCOUNTS Joanne Casey MEDIA NO. 1452

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PUBLISHED April 2016

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© The Hampshire Incorporated Law Society Benham Publishing LEGAL NOTICE © Benham Publishing.

None of the editorial or photographs may be reproduced without prior written permission from the publishers. Benham Publishing would like to point out that all editorial comment and articles are the responsibility of the originators and may or may not reflect the opinions of Benham Publishing. No responsibility can be accepted for any inaccuracies that may occur, correct at time of going to press.

Benham Publishing cannot be held responsible for any inaccuracies in web or email links supplied to us.

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DISCLAIMER The Hampshire Incorporated Law Society welcomes all persons eligible for membership regardless of Sex, Race, Religion, Age or Sexual Orientation.

All views expressed in this publication are the views of the individual writers and not the society unless specifically stated to be otherwise. All statements as to the law are for discussion between member and should not be relied upon as an accurate statement of the law, are of a general nature and do not constitute advice in any particular case or circumstance.

Members of the public should not seek to rely on anything published in this magazine in court but seek qualified Legal Advice.

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COVER INFORMATION The cover image from: © wikipedia

COPY DEADLINES Summer Autumn Winter Spring

27th June 2016 7th October 2016 6th January 2017 1st April 20167

Members wishing to submit material please contact the Editor, Alison Plenderleith, before copy deadline.

Email: bdo@hampshirelawsociety.co.uk Anyone else wishing to advertise or submit editorial for publication in Hampshire Legal please contact Anna Woodhams before copy deadline.

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INTRODUCTION

16 SPOTLIGHT ON PROBATE

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CONTACTS

23 CONVEYANCING FOCUS

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HAPPENINGS IN HAMPSHIRE

24 LEGACIES

12 EDUCATION & TRAINING

20 CONVEYANCING FOCUS

13 NEWS

27 AGRICULTURAL LAW

15 SOCIAL EVENTS

34 NOTICES

Email: anna@benhampublishing.com Tel: 0151 236 4141

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HAMPSHIRE LAW SOCIETY ANNUAL DINNER AND AWARDS 2016 19 May 2016 Portsmouth Historic Dockyard Hampshire Law Society warmly invites members and their guests to the 2016 Annual Dinner and Awards, the leading black tie event in the local legal calendar, on Thursday, 19th May. This memorable evening will start with pre-dinner drinks and activities at Action Stations. Take up the Laser Quest challenge, enjoy a ride on the simulator, shoot down the enemy or scale the climbing wall. This will be followed by dinner in Boathouse 7, a sumptuous 3 course meal prior to the entertainment and presentation of the Legal Awards 2016.

Following the dinner, we will award the winners of the 6 categories.

Please get your nominations in by the 1 May. An after dinner speech will be given by Kevin Keegan who needs no introduction. In an illustrious career Kevin made 321 appearances for Liverpool, and both captained and managed the national side. He also felt the lure of Hamburg and Newcastle (on many occasions) - and influenced the hairstyles of a generation. Kevin can entertain and inspire any audience, not just football fans.

The estimated time for carriages is 11.00pm.

If the 2015 event is anything to go by, the 2016 Dinner should provide an ideal opportunity to entertain guests and colleagues plus plenty of networking at this highly exciting and prestigious venue.

There will be fundraising and a raffle in aid of the President’s chosen charity and the SBA. Price £50.00 per head Table of 10 £475.00 Junior Lawyers £35.00 (limited number of places)

Kindly sponsored by

The Annual Dinner is the most prestigious event in the Law Societies calendar so book your places now.

Numbers are limited so don’t miss out and book today.

Introduction

PRESIDENT’S REVIEW SPRING 2016 It seems an age since last Quarter’s publication of our Society’s magazine, but time has this habit of moving on.

Arrangements for the Annual Dinner are well in hand. Kevin Keegan is confirmed as the “Guest Speaker” and we have a number of sponsors, both corporate sponsors and sponsors specifically for the dinner itself. I would particularly like to mention JLT Insurance, Independent Financial Solutions, Landmark & College Chambers and Think Marble Cyber Security Experts for their support, without which events like the Annual Dinner would not be possible. There are further details of the Annual Dinner in this publication, but I am particularly pleased to let you know that Portsmouth High School will be providing some musical entertainment while we are having pre-dinner drinks.

The Hampshire Law Society Winter ski trip was a great success, in that everybody returned in one piece, although there was some entertainment with the immediate Past President (Ian Robinson) and high drama in a helicopter over Mount Blanc.

Plans are already afoot for the third Hampshire Law Society Winter ski trip in January/February 2017.

As your President, I have been very pleased to attend the RICS Annual Dinner and also the Bournemouth Law Society Dinner. Both were excellent evenings and I am looking forward shortly to the Dorset Law Society Dinner as well. These Dinners provide an excellent opportunity to see how other local Law Societies organise themselves and to meet other Lawyers from a range of firms.

Most of all I am pleased that your Society is in good health. Membership is strong and we are hoping to pass the 1,000 member mark over the next few months.

The Quiz Night at “The Dancing Man”, Southampton was well attended on Tuesday 19th April and there are various further events planned over the course of the next few months, details of which are either sent out in the weekly Enews or in this magazine.

I look forward to reporting to you further in the next issue.

Matthew Robbins, President

Hampshire Law Society Quiz night A fun evening was had by all at the Dancing Man in Southampton on Tuesday 19 April when 16 teams from across Hampshire took part in the annual quiz night. 6 tough rounds of questions challenged the brains and sorted the men from the boys. The Pie and Mash supper went down well half way through the evening and everyone engaged in the competition enthusiastically with only a few challenges to the quizmaster!

A big thank you to all those that supported this event. So I know you are all waiting to find out which firm was the brainiest …… first and second place were awarded to Abels, massive congratulations to them, taking the title from last year’s winners, Churchers Bolitho Way. The losing teams will remain anonymous. Thank you to PIE for compering the event and donating champagne for the winners.

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Introduction

HAMPSHIRE LAW SOCIETY CONTACTS The following is an up-to-date list of committee members’ names and addresses and the sub committees to which they belong:

COMMITTEE MEMBERS AND SUB COMMITTEES EDUCATION & TRAINING

PRESIDENT Matthew Robbins Jasper Vincent 44 Queensway Southampton SO14 3GT DX 2005 Southampton Tel: 023 8063 3225 Mobile: 07812 082604 Email: mrobbins@jaspervincent.com

VICE PRESIDENT Russell Evans Resolve UK Summerlands House Botley Road, Curdridge Southampton SO32 2DS Tel: 01489 797073 Email: russell.david@yahoo.co.uk

DEPUTY VICE PRESIDENT Kristina Colmer Dutton Gregory, 8 carlton crescent, Soton SO15 2EY Tel: 02380 221344 Email: k.colmer@duttongregory.co.uk

HONORARY SECRETARY Rod Hursthouse 10 Hudson Close, Liphook Hampshire GU30 7UW Tel: 01252 622122 Fax: 01252 774409 Email: rodhursthouse@btinternet.com

HONORARY TREASURER Rebecca Foley Churchers Bolitho Way 13-18 Kings Terrace Portsmouth PO5 3AL DX 2205 Portsmouth Tel: 023 9288 2001 Fax: 023 9286 2831 Email: rfoley@cbwsolicitors.co.uk

IMMEDIATE PAST PRESIDENT Ian Robinson Churchers Bolitho Way 13-18 Kings Terrace Portsmouth PO5 3AL DX 2205 Portsmouth Tel: 023 9288 2001 Fax: 023 9286 2831

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Email: irobinson@cbwsolicitors.co.uk

LAW SOCIETY COUNCIL MEMBERS Andrew Caplen Heppenstalls 75 High Street Lymington SO41 9YY DX 34053 Lymington Tel: 01590 689500 Email: andrew.caplen@yahoo.co.uk Razi Shah (North Hampshire) Appleby Shaw Trinity House 15a Trinity Place Windsor SL4 3AS DX 3830 Windsor Tel: 01753 860606 Fax: 01753 860620 Email: rshah@applebyshaw.com Nick Gurney-Champion (Residential conveyancing) Gurney-Champion & Co Champion House 104 Victoria Rd North Southsea PO5 1QE DX 117953 Portsmouth Central Tel: 023 9282 1100 Fax: 023 9282 0447 Email: ngc@championlawyers.co.uk

ADMINISTRATOR Nicola Jennings 92 Chessel Crescent Bitterne Southampton SO19 4BS DX 52766 Bitterne Tel: 023 8044 7022 Fax: 023 8044 7022 Email: administration@hampshirelawsociety.co.uk

BUSINESS DEVELOPMENT OFFICER Alison Plenderleith 47 Salisbury Rd Fordingbridge SP6 1EH Tel: 07429 523183 Email: bdo@hampshirelawsociety.co.uk

Anthony Harris (Chair) ajharris@clara.co.uk Kristina Colmer Katharine West Alison Plenderleith Nicola Jennings Joe Robertson

LITIGATION & DISPUTES RESOLUTION Russell Evans (Chair) russell.david@yahoo.co.uk Wendy Hewstone (Co-opted) Steven Wood (Co-opted) Katharine West

MEMBERSHIP Charlotte Bromley (Chair) Cbromley@cbwsolicitors.co.uk Roderick Hursthouse Alison Plenderleith Deglan Rowe

NON CONTENTIOUS Nick Gurney Champion (Chair) ngc@championlawyers.co.uk Matthew Robbins Simon Whipple A Seddon (Co-opted)

REGULATORY Adrienne Edgerley Harris (Chair) Adrienneedgerleyharris@gmail.com Roderick Hursthouse Nick Eve

SOCIAL Emilie Holland emilieholland@qualitysolicitors.com Sarah Hallett (Co-opted) Charlotte Bromley Mo Aldridge

COMPLAINTS Russell Evans (Chair) russell.david@yahoo.co.uk

PR Joe Robertson

PUBLICITY Mo Aldridge (Chair) maldridge@jaspervincent.com Katharine West Kristina Colmer Alison Plenderleith Nicola Jennings

OTHER COMMITTEE MEMBERS David Ankcorn Sue Carter Mike Russell-Smith

Happenings in Hampshire

LAW SOCIETY COUNCIL MEETING SUMMARY: 30 MARCH 2016 Council's second meeting of the 2016 calendar year saw a busy programme of reports and papers.

Among these, Council was updated on progress on the review of the governance of the Law Society.

The independent lead, Nicola Nicholls, has conducted a number of meetings with Council members and a range of external stakeholders, as well as a programme of research with other comparable organisations. Nicola shared ideas for ensuring that the Law Society's governance remains fit for purpose and supports the organisation in delivering its strategy. Further updates will be provided as more detailed proposals are worked up. Of course, a lot is going on in the external environment which impacts directly on the Law Society and our members and this was the main focus of the Council meeting.

Promoting the profession market and regulatory change Following HM Treasury's publication of 'A Better Deal: boosting competition to bring down bills for families and firms', Council heard of the corporate priority to ready the Society to respond to any consultation on the future revised regulatory framework for the profession. Activity is ongoing so as to inform the debate effectively. In discussion, there was broad consensus among Council that, to support and protect the public, regulation of legal services should be simpler and better, and that the legal profession should continue to be, and be seen to be, independent of the state. This would involve regulation setting and enforcing the minimum regulatory rules consistently so that the buyers of legal services are protected. It would also involve the solicitor profession taking responsibility for professional standards, entry into the profession, and awarding the professional title of solicitor.

Council noted that further work was being done on how various possible models would work in practice and looked forward to further debate in due course.

Council heard about the Society's submission to the Competition and Markets Authority (CMA) study on the supply of legal services in England and Wales, which can be found here: http://www.lawsociety.org.uk/news/pressreleases/law-society-response-to-scopeof-cma-study-into-the-legal-servicessector/. Close liaison has continued between the Law Society and the CMA including using the Society to facilitate engagement with members of the profession at large.

Council also noted the publication, shortly before Easter, of the Law Society's report into the wider economic value of legal services.

Representing the profession legal updates Council noted the work that is being done, with the Bar, the Ministry of Justice (MoJ) and the Legal Aid Agency (LAA) to update the criminal crown court fee schemes for litigators and advocates, with working groups including members of the Law Society Access to Justice and Criminal Law Committees.

The CEO took the opportunity to remind Council that, although the inclusion of legal professional privilege on the face of the Investigatory Powers Bill was a pleasing success, work was continuing in association with the Bar on a number of outstanding concerns.

Council also heard about continuing work on civil legal aid, in particular working with the Bach Review of Legal Aid to emphasise our long-standing position, calling for the restoration of legal aid where its removal has had the most significant impact on disadvantaged groups. On civil courts structure, Council noted that we have submitted a response to the interim Briggs report calling for the profession to be actively involved in the development of the proposed on-line court.

evidence given by the President on court fees before the Justice Select Committee, and a meeting between the President and Vice President and the EU Justice Commissioner, as well as a meeting with the President and the Lord Chancellor on legal regulation. The President's report drew attention to a number of visits to local law societies to support the profession's work on business and human rights. In line with his presidential plan, he also highlighted work to support the role of solicitors in undertaking property transactions, and thought leadership on technology and law.

Presidential Plan 2016-17 More detail will follow but members will be interested to know that Council was warmly supportive of Robert Bourns' plan for his forthcoming year as President which starts in July, focusing on a programme of work to connect further with members in England and Wales to identify best practice and bring members together, promoting pride in the profession, access to justice for all, and access to the profession for the best candidates regardless of social background.

Supporting the profession engagement and other activity The CEO reported on a wide range of activity and events. This included oral

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Happenings in Hampshire

Biscoes Law and Graeme Quar & Co join forces in legal excellence Two highly-regarded law firms in Hampshire have joined forces to create a full-service offering for individuals and businesses across the South.

Commercial specialist Graeme Quar & Co officially comes under the Biscoes Law banner from April 4th, with a combined staff of 100, including 28 fee-earners.

The strategic merger will see five staff at Graeme Quar & Co relocate from an office at Furzehall Farm, Wickham Road, Fareham, to Biscoes Law's main office at Kingston Place, Kingston Crescent, Portsmouth.

Biscoes Law, which traces its roots back 162 years and is led by managing director Alison Lee, has five other offices in Gosport, Portchester, Wickham, Waterlooville and Petersfield.

Graeme Quar & Co was founded by managing director Graeme Quar 22 years ago, with a team of solicitors working exclusively in commercial law.

Its area of legal expertise includes property transactions, company law, buying and selling businesses, employment law, business disputes, planning law, corporate taxation and insolvency.

Biscoes Law's services include personal injury, family, accident claims, immigration, military law, wills, trust, probate, mediation and debt recovery.

Alison said: "Biscoes Law and Graeme Quar & Co have joined forces, under the longestablished Biscoes Law name, to create a full-service offering which will provide our clients with incomparable legal advice in a competitive market.

Pictured: Alison Lee, the managing director of Biscoes Law, front right, with Graeme Quar, the managing director of Graeme Quar & Co, front left, mark the law firms' merger with colleagues.

"Graeme and his colleagues, who work tirelessly for small to medium-sized businesses across a wide range of sectors in the South, are highly regarded and bring commercial law firepower to us here at Biscoes Law. "By the same token, Graeme will be able to point clients in our direction for the services we excel in. Both firms are financially strong and we look forward to a great future."

Graeme said: "The merger makes for a strong strategic fit, with complementary skill sets, services and geographical reach, underpinned by exemplary customer service.

"My colleagues and I are excited about the next chapter, being part of a forward-looking legal practice which is ambitious to grow through excellence, innovation and the delivery of real-life solutions for real-life issues."

Biscoes Law is a member of a number of professional associations, including the Law Society, Hampshire Law Society, Notary Services, the Charity Law Association,

Portsmouth Property Association and Hampshire Chamber of Commerce.

The practice is also part of LawNet, the UK and Ireland's leading network of independent law firms promoting excellence and providing a range of benefits for members.

Furthermore, Biscoes Law has the Law Society's legal practice quality mark Lexcel, for excellence in legal practice management and client care, and is accredited with the Law Society's Conveyancing Quality Scheme.

The firm is also working towards ISO 9001 accreditation in November for its quality management systems.

Biscoes Law is among 900 or so practising notaries in England and Wales - duties include authenticating legal documents for use abroad, including for people intending to marry or work overseas.

The firm has led on a number of mergers over recent years as part of its 'your local lawyers' ethos.

EXPERIENCED CRIMINAL LAWYER JOINS BLAKE MORGANS Experienced criminal lawyer Simon White has joined an award-winning team of solicitors at Blake Morgan.

Pictured: Simon White

Simon, who is based at the law firm’s Southampton office, arrives at Blake Morgan from Gammon Piercy Gaiger and brings more than 10 years’ experience in Hampshire’s Magistrates and Crown courts.

Simon is the newest member of Blake Morgan’s 70-strong regulatory team, which recently won the national title of Regulatory Team of the Year at The Lawyer Awards.

He will take a leading role in advising and representing clients charged with motoring

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and other criminal offences in police stations and at court.

Tim Williamson, senior associate in the regulatory team, said: “We are delighted to welcome Simon to the team. He is very experienced and extremely well regarded in the field of regulatory and criminal law. We are pleased to be expanding our offering to clients in this area of practice, and Simon will play a key part in that growth.”

Happenings in Hampshire

Southampton Centre for Cancer Immunology planning decision On 11 February 2016 full planning permission was granted by Southampton City Council for a key new medical research facility known as the Centre for Cancer Immunology at Southampton, on a site forming part of the Southampton General Hospital complex at Tremona Road.

This philanthropically funded development will undertake cutting edge work in the vital field of cancer immunology research and treatment.

Paris Smith, instructed by Kier Construction, acted as planning consultant for the applicants, the University of Southampton and University Hospital of Southampton NHS Foundation Trust.

The development is a four storey building of striking design, providing 4,120 sq m of space for medical research, clinical trials, laboratories and supporting offices and meeting facilities. At ground level, the building is to be laid out to introduce an attractive new pedestrian route through high quality hard landscaping between the upgraded hospital entrance and the Princess Anne Hospital on the opposite side of Coxford Road.

The Centre will host world-leading immunotherapy scientists alongside technical and administrative staff. Some will transfer from outmoded accommodation elsewhere in the hospital complex to continue and enhance their work in the state of the art facility.

The Town Planning section of Paris Smith played a significant role in the process of gaining planning permission, preparing some of the key supporting reports and advising on the work of the other members of the multi-disciplinary consultant team, to ensure the relevant planning issues and concerns of the public and other stakeholders were effectively addressed. In addition, Paris Smith was at the forefront of the negotiations with the City council planning officers and consultees, both before and after the submission of the planning application.

A particular objective for Paris Smith and the development team, successfully achieved, was to secure by careful negotiation a prompt permission with the minimum of

planning conditions attached that would delay the start of construction. This was not only on account of the urgency of bringing forward this key research facility with its real potential for saving lives, but also to fulfil the aspirations of the charitable funders upon whom the Centre relies.

The construction programme has been carefully planned to minimise disruption to the neighbouring area and the everyday working of the rest of the hospital and looks ahead to completion of the Centre in 2017.

Principal Paris Smith consultants for the project: Alan Sayle and Nick Hollands.

Trethowans signs deal with Poole Pirates Leading regional law firm Trethowans is living life in the fast lane in its 150th year, signing a brand-new sponsorship deal with the Poole Pirates speedway team.

The company, which opened an office in Poole at the end of last year, has given the team its financial backing for 2016 as part of its mission to support the local community in 150 different ways in its 150th year. The deal marks Trethowans’ first foray into motorcycle sponsorship.

Managing partner Chris Whiteley said: “Although the firm is celebrating its 150th year we’re showing no signs of slowing down. In fact, we’re ramping up our work

in the region and determined to help even more businesses and individuals who need us. We’re delighted to be able to sponsor Poole Pirates and look forward to cheering them on throughout the season.”

Poole Pirates promoter, Matt Ford, added: “Sponsorship is vital to us as a

team and allows us to concentrate on the season at hand, rather than worrying about securing the funding we need.

We’re very grateful to Trethowans for its support and will be giving it our all on the track to do them proud.”

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Happenings in Hampshire

NEW APPOINTMENTS AND A PROMOTION FOR PENNINGTONS MANCHES CONTENTIOUS PRIVATE CLIENT TEAM The Penningtons Manches contentious private client team in Basingstoke has welcomed three new members to the team over the last seven months. Led by partner Michael Cash, the six-strong team works closely with the private client teams in the firm’s other five offices.

Sarah Arnold is a specialist trust and estates litigator acting on a broad range of contentious estate and trust matters. A junior member of STEP, Sarah has completed the Association of Contentious Trust and Probate Specialists (ACTAPS) diploma. She has a particular interest in the charity sector, having spent a year working in-house in the legacy team of an international charity.

Senior associate, Henrietta Mason, has particular knowledge of cross-border succession matters and also advises on disputes concerning domestic and international trusts and trustees as well as claims arising from negligent estate planning advice. She is a co-author of the practitioner text book Probate Disputes and Remedies (Goodman, Hewitt, Mason) and sits on the Wills and Equity Committee of the Law Society.

Katie Woodcock advises on challenges to wills on the grounds of testamentary capacity, undue influence and lack of knowledge and approval. Katie is studying for the Association of Contentious Trust and Probate Specialists (ACTAPS) qualification.

She is also a panel member for the Mencap Shared Lives scheme and assists in reviewing and approving carers for vulnerable individuals.

Pictured: Sarah Arnold

Pictured: Henrietta Mason

Pictured: Katie Woodcock

Pictured: Sarah Lee

Sarah Lee, who joined Penningtons Manches in 2010, has been promoted to senior executive. She advises on a broad range of contentious and non-contentious private client matters, specialising in issues relating to elderly and incapacitated clients. Sarah is a member of the STEP Special Interest Group for Contentious Trust and Estates and Mental Capacity.

GROWTH FOR HAMPSHIRE’S LOCAL SMALL LAW FIRM OF THE YEAR

Pictured: David Sumner

Pictured: Gemma Bray

David qualified as a solicitor in July 2006, joining Larcomes in September of 2010 and in April 2016 he was appointed a Member of Larcomes. David has enormous expertise in dealing with all aspects of commercial and business property. He undertakes environmental and marine work including solar, wave, tidal and wind farm development, as well as agricultural land development, tenancies and related transactions. He has wide experience in commercial litigation, County Court and High Court commercial disputes, possession claims and landlord and tenant disputes relating to commercial

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Leading regional law firm, Larcomes LLP who in May 2015 scooped the Hampshire Law Society Small Law Firm of the Year and who has recently been shortlisted as one of the contenders for the regional law firm of the year 2016 award, with the Solicitors Journal has recently made two new appointments in its Commercial Department with the appointment of a new Partner/Member, David Sumner and a newly qualified Solicitor, Gemma Bray.

and residential property, as well as environmental and planning Judicial Review and other public law litigation.

Gemma joined Larcomes in May 2014 as a Trainee Solicitor within the Commercial Department, qualifying as a Solicitor in February 2016. Gemma is involved with assisting David Sumner in various commercial matters including; Landlord and Tenant work enforcement work.

Gemma also assists with Civil Litigation work including Enforcement Proceedings, Breach of Contract and Boundary disputes.

Managing Partner, Janice Ward, said the team is set to further build on its expertise in this area of law with these two appointments.

“We are delighted to welcome David as a Member of the Firm and Gemma as part of the Commercial Team. These appointments will strengthen our team and will ensure that we are able to continue to offer the very best legal advice to all our clients”.

Happenings in Hampshire

Promotions at Paris Smith

Pictured (L-R) Joanne Spittles, Jin Takhar, Rachel Osgood, Edward Power, Victoria Onoufriou, Elizabeth Power & Claire Merritt.

Paris Smith LLP is one of the largest law firms in Hampshire, with prestigious offices in Southampton and Winchester.

As of January 2016 we are pleased to announce a number of promotions within the firm.

First to family and collaborative law senior associate Rachel Osgood who was promoted to partner.

Congratulations also go to our commercial property senior associates: Edward Power, Joanne Spittles, Jin Takhar and Victoria Onoufriou on their promotions to partners.

Paris Smith is also pleased to congratulate Claire Merritt in employment law; and Elizabeth Power in tax and estate on their

promotions from solicitors to associates.

Peter Taylor, managing partner of Paris Smith, said "These promotions are richly deserved and recognise their individual expertise and the contribution each lawyer

Trethowans launches new service for businesses Trethowans has launched a brand-new offering as it continues to expand across Hampshire, Dorset and Wiltshire. The legal firm has appointed partner Sarah Wheadon to head up its new health and safety and regulatory division, which will help businesses and individuals stay on the right side of the law.

Sarah is a criminal solicitor and higher court advocate and advises businesses on compliance with regulations, including health and safety, environmental, bribery, food safety and consumer protection.

Over her 20 year career she has successfully defended countless businesses and individuals being investigated for breaches of regulations by authorities such as the Health and Safety Executive, Environment Agency and Trading Standards. As well as compliance and defence work, Sarah also regularly prosecutes for the RSPCA and is experienced in animal welfare law.

Sarah’s appointment at Trethowans, which has offices in Southampton, Salisbury and Poole as well as a

has made to the development of the firm and the delivery of great service to our clients. Enabling our people to reach their full potential is an integral part of our values and culture as a firm."

Trethowans Solicitors acts for the management team on its buy-out of Lakesmere Group Limited Pictured: Sarah Wheadon

base in Winchester, signals the launch of the company’s new health and safety and regulatory service.

The division will give businesses vital advice to ensure they are on the right side of the law when it comes to health and safety legislation, environmental rules and other legal obligations. It will also defend companies or individuals being investigated or taken to court for breaches of regulations.

In addition to bringing something new to Trethowans’ clients, Sarah’s appointment will add to the company’s well-established insurance litigation service, giving businesses and insurers full representation in both civil and criminal proceedings.

Sarah said: “I’m very much looking forward to spearheading Trethowans’ health and safety and regulatory division, particularly working in an advisory capacity.

Prevention is always better than cure and our mission will be to keep businesses out of the courtroom by ensuring they are fully compliant.”

The corporate team at Southampton, Poole and Salisbury based Trethowans Solicitors has advised the management team, led by Mark Johnson, in relation to its buy-out of Lakesmere Group Limited.

Headquartered in Winchester, Lakesmere Group is a leading international building envelope and major façade specialist.

The group has grown significantly since incorporation in 1993 and has continued plans for expansion under its new executive management team ownership.

The transaction was facilitated by the former sole owner, Mark Davey, as part of the strategy for succession planning and development of the Lakesmere Group. Mark Davey retains a stake in the business and continues as chairman of the group.

Nick Gent, partner at Trethowans, commented: “It was a privilege to work with the two Marks and the management team on this transaction. Lakesmere has a fantastic reputation in the sector and with the revised ownership and management structure the group is well placed to continue to build on its success.”

Mark Johnson, group finance director, who successfully led the buy-out on behalf of the management team, commented: “It was always our intention to introduce a strategy in Lakesmere that would aid future development and drive further integration across all our business units. Operationally things will remain unchanged however the MBO will provide additional strength to the Group board, establish a clear career path for our senior staff and continue to protect the interests of all our stakeholders.”

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Education & Training

HAMPSHIRE INCORPORATED LAW SOCIETY 2016 LECTURES Lectures are held at Chilworth Hilton Hotel, Southampton.

Refreshments will be available 15 minutes prior to the start of each lecture.

10 May 17 May

1345 – 1645 1345 – 1645

7 June 21 June 5 July

1345 – 1645 1345 – 1645 1345 – 1645

Mr Gary Self Mr Barnaby Large, Mr Edward Hurley and Ms Helen Nugent Judge Chris Simmonds Mr Richard Snape Mr Edward Denehan

Employment Law Update

Civil Litigation Update Family Law Update Conveyancing Update Property Lecture

Pricing: 1.5 hour lecture - £40.00 (Non Member £55.00)

3 hour lecture - £75.00 (Non Member £115) Members can take advantage of our new CPD Smart Scheme Book multiple places and receive greater discounts.

LECTURE DETAILS: Topic: Employment Law Date: Time: Venue:

Tuesday 10 May 2016 1345 - 1645 Chilworth Hilton Hotel, Bracken Place, Chilworth, Southampton SO16 3NG Speaker: Heather Platt During over a decade at the Bar, Heather has built an impressive reputation in Employment Law, Discrimination Law and related areas.

Heather represents a wide cross-section of businesses, from multinational corporations to SMEs, as well as public bodies and individuals. Heather is the Head of the Pump Court Chambers Employment Team and regularly lectures on employment and discrimination law at City University, London as well presenting seminars and carrying out bespoke training on all aspects of Employment law.

Key points: The talk will deal with an overview of the past year.

Topic: Date: Time: Venue:

Civil Litigation Update

Tuesday 17 May 2016 1345 - 1645 Chilworth Hilton Hotel, Bracken Place, Chilworth, Southampton SO16 3NG Speaker: Barnaby Large, Helen Nugent and Edward Hurley Key points: Relief from Sanctions Dishonesty in civil litigation Eviction problems for landlords Topic: Date: Time: Venue:

Family Law Update

Tuesday 7 June 2016 1345 - 1645 Chilworth Hilton Hotel, Bracken Place, Chilworth, Southampton SO16 3NG Speaker: Judge Chris Simmonds Judge Chris Simmonds was appointed District Judge of the Principal Registry of the Family Division from 2010. Mr Simmonds was called to the Bar in 1989 and admitted as a solicitor in 1999. He is a partner in Davis Simmonds & Donaghey solicitors and specialises in public law proceedings and private law children act proceedings.

Key points: This course brings you up to date with practice and procedure in the area of Private Family Law by reference to the latest relevant case law including, but not limited to: 1.

Private Law update 2.

CAP – tips on the FHDRA 3.

Matrimonial law update 4.

Pensions 5.

Schedule 1 6.

How to conduct an FDR

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Topic: Date: Time: Venue:

Conveyancing update

Tuesday 21 June 2016 1345 - 1645 Chilworth Hilton Hotel, Bracken Place, Chilworth, Southampton SO16 3NG Speaker: Richard Snape

Richard Snape is a consultant with Davitt Jones Bould, the largest niche real estate firm based outside of London. Richard is a renowned speaker on all aspects of Real Estate Law and he lectures nationwide to a wide audience including local law societies, solicitors firms, local authorities and government departments. As a specialist speaker to property lawyers and property professionals, Richard has a reputation for delivering practical advice in an entertaining and engaging way.

Key points: Conveyancing continues to undergo major changes and the course will aim to look at the most important changes and their effect on the conveyancer. In particular the Law Society’s guidance on the consumer protection from unfair trading regulations seems to abolish the principle of caveat emptor.

Topics covered include: • Law Society guidance on consumer protection from unfair trading regulations • Recent cases on identity fraud • Third party liability in the light of the Court of Appeal decision in E-surv v Goldsmith Williams 2015 • Changes to the CML Handbook • Changes to Right to Buy in England including the Housing and Planning Bill 2015-16 • SDLT changes in relation to buy to let and second homes • Case Law on Architects Certificates • Help to Buy ISAs

Topic: Date: Time: Venue:

Property Lecture

Tuesday 5 July 2016 1345 - 1645 Chilworth Hilton Hotel, Bracken Place, Chilworth, Southampton SO16 3NG Speaker: Edward Denehan Edward Denehan is recommended by Chambers and Partners for real estate litigation which states “Edward Deneham of 9 Stone Buildings is extremely bright, very sharp and great on his feet. He knows his stuff and is very deliberate in his advice”. He recently acted in the House of Lords leasehold enfranchisement case Majorstake v Curtis.

News

What lies beneath?

Have you or your clients been acquired or have they been acquiring?

Do they have more than one company in the group performing substantially the same trade or activity?

Have they consolidated their trading activities from a number of different companies into a smaller number of operating companies?

Have they run projects through special purpose vehicles that have long since ceased?

Kevin Parish, associate director at the South Coast office of Smith & Williamson, poses key questions you, or your client, need to consider when running a corporate or trading group.

Have they discontinued certain trades or activities?

Many successful businesses ranging from smaller owner managed groups through to multinational listed companies will produce at least one “yes” to the questions above and as a consequence are likely to own a number of dormant, non-trading or otherwise inactive subsidiary companies. Our research indicates there could be as many as 450,000 companies in the UK that fit that description.

Dormant companies, which are hidden from the management’s attention, can often form a large underbelly of corporate history quite separate from the immediately visible and active parts of the business. These companies could pose some very real dangers to the rest of the business or group.

With this in mind, if you or your client can answer yes to one or more of the above, then it could be beneficial to ask some more questions: Are there some companies in the group that no longer need to be there?

If there are companies that have been dormant for a year or two then it’s time to ask why they are still there. It is now so easy to incorporate and register a company that it is no longer worth keeping one in the wings just in case.

normal business hazards (including unexpected claims from former employees or customers).

What can be gained by taking action?

• Eliminate the annual compliance costs associated with these surplus companies and potentially save further administrative costs for the wider group.

• Bring finality to any contingent claims that may exist from events during the companies’ trading histories.

• Return balance sheet value that would otherwise be trapped in these companies to active companies within the group or to shareholders.

• If further investment or a trade sale is contemplated a clean group structure could lead to a better price and less costly due diligence.

Can the group/client get a benefit from rationalising its trading activities?

If you have answered yes to the first two questions it is worth considering whether there are good commercial reasons for the existing number of trading companies.

Putting similar or identical businesses together in a controlled way can bring greater benefits, such as:

What steps should we be taking?

If the above has a certain resonance about your organisation or that of a client then it is time to consider undertaking a review of the group and assessing the operating benefits and reduced risks that a cleaner group structure could bring.

Directors owe a duty to all stakeholders to manage commercial risks and in the case of shareholders to run the business for their ultimate benefit. Failure to do so could leave the group exposed to financial damage and the directors to civil claims. Taking steps to identify and settle claims and reduce the risk of future claims is consistent with management and director’s duties.

We can help management to make and implement these decisions. However, it is important to balance the costs and risks and to remember it won’t be appropriate to act in all cases. Our approach is to make the process as cost and time-efficient as possible, while taking into account your cost structures, objectives and appetite for risk.

For more information contact: Kevin Parish E: kevin.parish@smith.williamson.co.uk T: 023 8082 7645 W: smith.williamson.co.uk

• Harmonisation of cultures and working practices.

What risks are these companies presenting?

• Reduced tax compliance (VAT, Corporation Tax, Employment taxes).

Through the passage of time, management’s knowledge of these dormant companies and their history fades but the issues and risks associated with them remain. Gradually, the ability to deal with these matters reduces as records are destroyed and knowledgeable staff move on.

• One less set of management accounts and associated internal reporting.

Some companies will pose little risk.

However, depending on the circumstances, others will have trading histories that may have left a ticking time bomb of potential issues, such as long forgotten guarantees or

• A perceptual benefit from a single bigger operating company.

• Potential reduction in the need for group recharges.

• Fewer statutory and regulatory filing requirements.

• Reduced administration.

Disclaimer By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article.

No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.

Smith & Williamson LLP Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. A member of Nexia International

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Social Events

HILS shakes it all about!

On 3rd March 2016, a group of HILS members were taught by the best at a Cocktail Masterclass in the Kanaloa Hawaiian bar, Tiger Tiger, Portsmouth. Anyone who drinks cocktails will know there is a fine art to it - you can’t just throw everything together and hope for the best!

On arrival we were greeted with a champagne cocktail made by our own fantastic mixologists - complete with sparkler of course!

The expert mixologists taught us the skills of the trade. We had a blast and made 3 cocktails of our choice each, tasting our creations as we went along and learning the following tips from the top: • The taste of each cocktail is affected by the order in which the ingredients are added • Different mixing techniques - Stirring when mixing types of spirits together, shaking when the cocktail’s contents are slightly heavier, and blending when making a frozen cocktail • Chilling the glasses can really improve the flavour of the cocktail the more chilled the better As the evening went on, we had some nibbles cooked for us on the Tiger grill, before shots and even more cocktails, including the perfect Margarita, impressive fruity daiquiris and James Bond’s weapon of choice, the Martini - stirred and not shaken!

Ladies and Gentlemen, Cricket players required to play friendly cricket...

Matches held most Thursdays (20/20) and Sundays through the Summer up and down the Meon Valley and across the County at beautiful and family friendly locations such as Farleigh Wallop, Goodwood House, Singleton, Weild, Hawkley to name but a few.

Many of the grounds have playgrounds for children and pubs for a spot of refreshment.

Games played in the best traditions of Sunday cricket, friendly and competitive matches, very sociable group of players of all ages from 13 to 75.

Please give me a call if interested and I shall endeavour to answer any questions that you may have: jeremy.penny@hants.gov.uk or by telephone on 07970 700837

Dear Hampshire Law Society, On behalf of the South West Legal Support Trust (SWLST) I would like to invite you to join us for the 2016 sponsored Southampton Legal Walk on Monday 9 May from 5:00pm.

The annual 10km walk around the sights of Southampton takes place after work and will raise funds for local legal advice charities to support their work in helping vulnerable people in desperate need of advice.

We would be delighted if the Hampshire Law Society was able to join us.

Anyone can join the walk so we look forward to welcoming any friends, family, colleagues and pets!

Best wishes, Martha de la Roche Fundraising and Development Manager, The South West Legal Support Trust P.S. Remember, if you are...

• a legal advice agency 100% of the funds you raise can be kept by your charity!

• a law firm or chambers you can raise 50% for your favourite legal advice charity and 50% for the SWLST by telling us which partner agency you want to raise for.

More information can be found on our website: www.swlst.org.uk or enquiries@swlst.org.uk or call 020 7092 3973

Hampshire Legal

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Spotlight on Probate

Resolving Wills & Probate Disputes

by Russell Evans

At our passing we can leave behind memories, fond smiles, stories full of heroism and misadventure, but sometimes also hurt and pain – the pain of loss, the pain of being forgotten, of being devalued.

So, what can be improved?

Legal anecdotes tell us that contentious probate disputes are on the increase. With modern western culture, the rise of economy and freedom has come deeper expectation and a stronger more assertive voice.

Disputes of course are nothing new.

Competition for resources and for recognition have given birth to human society, kingdoms and lineages. There have always been family rivalries. In days of old claims and rivalries were often settled by might and strength as well as bloodshed. Now we have the courts as arbiters of peace and legal interpretation, as protectors and safe keepers of rights and enforcers of obligation.

Famous Combatants Even the Estate of Nelson Mandela, the father of modern diplomacy was not immune from dispute and family rivalry. Tensions of course arise in many families during lifetimes and are often played out on the legal stage after death. Even Robin Williams who brought laughter to all and maybe a touch of humility in such iconic roles as Mrs Doubtfire would have been saddened by the rift and family dispute left in his passing.

Recent Cases on Testamentary Capacity Issues about capacity and understanding are not uncommon in probate cases although as McCabe v McCabe [2015] EWHC 1591 (Ch) demonstrated there are no absolutes.

In that case the court determined that the testatrix had capacity even though she was suffering from dementia. In the earlier case of Hawes v Burgess [2013] EWCA Civ 74, Mummery LJ expressed doubts and concerns about the trial judge’s finding of incapacity based on dementia although eventually determined the appeal on other grounds. These decisions make it clear that dementia does not by itself equate to lack of capacity. There are shades and degrees of illness. Similarly with alzheimers it is certain aspects of memory which are impaired.

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Recent Cases on Proprietary Estoppel In both Bradbury v Taylor [2012] EWCA Civ 1208 and Lothian v Dixon and Webb (HC judgment 28 November 2014) the courts determined that there had been substantive detriment following promises of property by the testator and that proprietary estoppels had been established. In Lothian the court determined that good sea air, board and lodging were not enough and awarded effectively the whole Estate after 2 years care of the testatrix, substantial family upheaval with the carer and her husband being separated for like period. In Bradbury where care was also provided the courts awarded the house despite accepting that there had not only been detriment but substantial benefit in moving to picturesque Cornwall and living in a large house rent free.

Resolution Resolving probate disputes has never been an easy task. Emotions and passions are frequently running high and real meaningful engaged dialogue can be rare. A ping pong match frequently ensues. Important points are often obscured within this emotional turmoil. Mediation however offers a perfect forum for discussion, exploration and resolution avoiding the immense strain on the Estate and combatants alike.

Mediation provides an opportunity for listening, examining underlying causes, feelings, tensions, frustration, anger and hurt, for considering and exploring arguments and most importantly finding a solution. As mediators we take on many roles (dependent on circumstances), as sounding board, comforter, counsellor, confidante and go between and sometimes even healer. I have worn many hats and been many things to many different people. Circumstance, time and place dictate all.

As a Mediator I have had the pleasure over the years to hear people’s outpourings of thought and emotion (rarely revealed in the court papers), to assist in the reconciliation process and help people move on with their lives. I have even witnessed family members who have been warring for 10 years go home together arm in arm in the same taxi. Nearly all probate disputes are resolved in the unravelling of the mediation process.

Mediation Case Law Recent years have not only seen PGF II SA v OMFS Company 1 Ltd [2013] EWCA Civ 1288 where successful parties have lost substantial costs for failing to mediate (£250,000 in that case) but Reid v Buckinghamshire Healthcare NHS Trust [2015] EWHC B21 where unsuccessful parties faced indemnity cost orders for likewise failing to mediate. There have also been numerous judicial outpourings such as in Lilleyman v Lilleyman (2012) EWHC 1056 and Oliver v Symons (2012) EWCA Civ 267. Mediation has now become the normal and default position for those in need of assistance. An invitation to mediate can protect practitioners from an adverse cost order and invite praise from clients on settlement.

As a mediator I have successfully mediated many disputes that lawyers and parties have thought incapable of resolution. As recited and emphasised in Laporte v Commissioner of Police of the Metropolis [2015] EWHC 371 (QB) ‘What appears to be incapable of mediation before the mediation process begins often proves capable of satisfactory resolution.’ In a mediation we are all invited on a journey of discovery but one with a safe harbour at the end.

Russell Evans, Vice President of the Hampshire Law Society Mediator, Resolve UK Mediation www.resolveukmediation.co.uk

Spotlight on Probate

Probate: how it works Sonia Dhesi from law firm Hart Brown gives a step by step guide on how Probate works.

It is the sad truth that death will affect us all at some stage in our lives. Having to cope with the loss of a loved one can be devastating without the added burden of having to also consider legal matters.

O

ne of the first steps after someone has passed away is to register their death at a local Registry Office. It is also necessary to begin gathering information on the deceased person’s assets and liabilities and the government’s Tell Us Once service, which is available through the Registry Office, is a great way to start this by notifying all relevant government departments in one go.

It is then usually necessary to obtain probate, which is an order issued by the Probate Registry, part of the English court system, confirming the person who has the legal authority to deal with the estate.

Before an application can be made for a grant of probate (or letters of administration if there is no will), the person making the application (known usually as the executor) must assess the size and complexity of the estate and ascertain whether inheritance tax will be payable.

Gifts to surviving spouses or civil partners and gifts to charities are generally free of inheritance tax. Otherwise, inheritance tax will be payable where the value of the estate exceeds an individual’s inheritance tax nil rate band. The inheritance tax nil rate band is currently £325,000 and is due to remain the same until 2021. Inheritance tax is paid at a flat rate of 40% on the value of the estate exceeding the available inheritance tax allowances.

Where the deceased had been previously widowed, it may be possible to claim up to a further full inheritance tax nil rate band, bringing the allowance up to £650,000 on the basis of current figures. However, it is important to note that this allowance must be claimed through the relevant forms and is not automatic.

Further changes to the inheritance tax rules have been recently announced are

due to brought into force shortly with introduction of an additional nil rate band (to be phased in over a five year period from 6 April 2017). The additional nil rate band will apply where the deceased leaves property to direct descendants and could provide an extra allowance of up to £350,000 in specific circumstances, providing a total allowance of up to £1 million. However, advice should be sought on the exact position and the best way to maximise the allowances available.

To assess the inheritance tax position, the deceased’s assets and liabilities should be valued as though they were being sold on the open market at the date of death. When considering property valuations, it is advisable for the executor to obtain at least three valuations from local estate agents. In some cases, it may be beneficial to obtain a formal valuation from a surveyor especially if inheritance tax is payable and the exact value of the property could be a matter of negotiation with HM Revenue & Customs.

Assets held jointly should also be considered as well as personal possessions. In some cases, it may be beneficial to obtain a professional valuation of the personal possessions, particularly if there is inheritance tax to pay. The inheritance tax value of those possessions is their sale value which is often considerably less than their replacement value which many of us regularly consider when insuring our contents.

It is also essential to consider whether any gifts were made by the deceased in the last 7 years of their life. Gifts not only include assets given away but also assets that may have been given away but where the deceased still retained some benefit.

HM Revenue & Customs expect full enquiries to be carried out and it is recommended that bank statements are reviewed thoroughly over this 7 year period.

A common concern is how the inheritance tax will be paid. Some of the tax due must be paid before probate can be granted and this can often be paid directly from the deceased’s bank accounts via the direct payment system. It may also be possible to elect to pay inheritance tax by way of 10 yearly instalments in relation to the deceased’s property and certain other assets, which reduces the immediate tax that must be paid.

Once the grant of probate has been issued by the Probate Registry, the deceased’s assets can then be encashed or transferred.

Once any outstanding debts have been settled, the estate can then be distributed in accordance with the terms of the will or the law of intestacy (if there is no will).

There are occasions where a beneficiary may wish to vary the benefit they have received from the estate, either partially or in full, and re-direct their gift to a new beneficiary (e.g. a child). It is possible to achieve this by way of a deed of variation.

For the deed to be effective, it must be correctly executed within two years of the date of the deceased’s death and can lead to considerable inheritance tax savings.

Overall, it can be very time-consuming and stressful to deal with the administration of an estate. By instructing a solicitor, it is possible to alleviate some of the pressure, avoid potential traps and ensure that opportunities are taken to maximise the estate and minimise tax. Hart Brown offer a “free” half an hour consultation prior to deciding on whether to contract a solicitor.

by Sonia Dhesi

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Spotlight on Probate

Heir locators’ fees - Who should pay?

Professor Lesley King, Private Client Head of Practice at The College of Law, Bloomsbury, looks at the options available to legal professionals and their clients.

The process of administering most estates is relatively straightforward. Personal representatives (PRs), with or without professional help, collect in the assets and, having settled liabilities, pay what remains to the beneficiaries. Administration expenses such as the cost of the funeral and the professional fees of solicitors, estate agents, valuers and accountants are met by the estate.

However, sometimes there are problems identifying and/or locating those entitled to share in the estate. In such cases the PRs will rely on the services of professional genealogists, sometimes known as ‘heir hunters’. These firms are extremely good at what they do and will normally have little difficulty identifying and locating the beneficiaries. However, there are some problems for PRs in relation to paying for these services.

There are broadly two options available. The first is an agreement that the heir hunter should receive a share of the beneficiary’s entitlement, often called a ‘contingency fee’. The second is that the professional charges for their services, which may be on a fixed-fee arrangement or based on the time taken to complete the work (typically known as time and expenses).

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No PR who instructs a firm on the basis of either time and expenses or a fixed fee service could be criticised for having done so. On the other hand, there are risks associated with the contingency fee model.

Under a contingency fee model, once the heir hunters have located a beneficiary, they will ask him or her to sign an agreement instructing the PRs to pay a percentage of the beneficiary’s share in the estate to the heir hunter. It is not unusual for fees of 30% and more to be charged. Alternatively, the heir hunters might ask the PRs to sign an agreement stating that they will pay a proportion of the share of located beneficiaries to the heir hunter. Either way, the beneficiary is deprived of a proportion of their rightful entitlement.

There is, of course, nothing wrong with a beneficiary deciding to share their entitlement with a third party (deeds of variation are commonly entered into to do exactly that) but in this instance the PR is imposing an obligation on the beneficiary to do so. It is difficult to see how this can be justified.

In an article on this subject in Private Client Business 293 (2005), Richard Wilson and Constance Mahoney of 9 Stone Buildings said: “In the authors’ view, whilst there is no authority which provides assistance on this point, it is possible that a beneficiary might successfully argue that the personal representative has acted in breach of duty by

appointing an heir locator on such a basis, and should be personally accountable for the share that the beneficiary has paid to the heir locator.”

PRs cannot require a beneficiary to agree to assign a share of their entitlement to the PR. Therefore, it must follow that an agent acting on their behalf must be similarly prohibited. There is also an issue as to whether PRs can properly disclose information about the estate to someone who is going to use that information to make a profit for themselves.

Clearly where beneficiaries have to be located, there are unavoidable fees involved and PRs are entirely justified in incurring such costs. However, they are in a fiduciary position and must act in the best interests of the estate. If services have to be obtained, the PRs should use the most cost effective method of obtaining them.

This is a difficult area of the law to interpret and practitioners should think carefully about how the work involved in tracing beneficiaries should be funded and where the costs should fall.

This is a redacted version of an article that was first published on Title Research’s website in February 2016. To read the full article, visit: www.titleresearch.com

Spotlight on Probate

The Problem with Stuff Paula James, Partner, Thomas Eggar (recently merged with Irwin Mitchell LLP).

The trial in the recent case involving the children of Sir Michael Butler and his £8 million Ming porcelain collection has been widely reported in the press.

Sir Michael gave the 800 “pot” collection to his four children. The dispute is over whether they should be divided (and if so how) or whether the collection should be preserved and displayed in a local museum. It was described as a “historic collection of irreplaceable value”.

Gifts of specific items are sadly and frequently the cause of family disputes. Most commonly such disputes arise when the gift is made by Will.

However this case involves a lifetime gift although the dispute arose shortly after Sir Michael’s death.

The parties rely on the rarely used section 188 of the Law of Property Act 1925 which gives the court the discretion to divide chattels and to give any consequential directions.

It is not uncommon for a collection to have a higher value than the sum of the individual items or for valuations of items of historical value to have widely varying valuations from expert to expert.

Executors and trustees facing similar problems are in a very difficult position - even where they are independent from the disputing parties. Where no agreement can be reached the decision making

often ends with the court and is usually to the detriment of most of the parties as a result of the legal costs expended and importantly the emotional effect of the dispute on the family.

It is not uncommon for items specifically identified in a will and gifted to a beneficiary to have been sold or even transferred to another party during the deceased’s lifetime perhaps to fund senior care.

Where chattels or personal possessions are left to two or several people it is not unusual for disputes to arise over who should have which prized asset.

Sometimes it is difficult to identify the item. The candlestick from the dining room table is rarely found by an executor in that position and bitter disputes can ensue over jewellery which cannot be identified from its description to allow distribution.

There are also issues where a will refers to a separate letter of wishes or distribution schedule for the family treasures but no such list is ever identified after death. There can be allegations that the list has been deliberately destroyed or had been superseded sometimes by oral promises.

Where a will leaves a series of gifts to named beneficiaries there may be insufficient other unallocated assets to pay the debts administration costs and inheritance tax. All the gifts abate or reduce proportionately but there are invariably problems with valuations and the overarching difficulty that the deceased’s wishes are not being complied with.

Specific gifts of valuable items whether by Will or during a lifetime do need careful planning and constant review.

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Spotlight on Probate

Tesco Law is Dead!

by Gregory van Dyk Watson, Managing Director of Isokon Limited

Fear of Tesco Law Many lawyers had believed that they would be at risk of losing the bulk of their probate business to a national company, who might invade their marketplace with huge capital investment and a massive media campaign. They referred to this imaginary phenomenon as Tesco Law. The evidence is that this has not manifested itself.

Your reputation is fundamental The competitor is not Tesco Law, nor the online advert offering a cut price service, nor the teenage son who believes he can do the work just as competently at zero cost. Your reputation is fundamental to securing the work, without which your Will Bank can quickly become a wasted resource.

Most of us trust the law firm holding dad’s will The facts are that Tesco Law was a chimera. It was never a serious contender for probate work. Most of us will still call our known and trusted law firm when we experience a death in the family. It is after all where Dad’s, Mum’s or Grandad’s will has been safeguarded over the years.

The goal is to achieve a 70% Gross Profit Margin The real challenge to the law firm is the law firm itself - to deliver a quality service while keeping costs down. On the surface these appear to be divergent objectives. The goal of the modern efficient law firm should be to achieve a Gross Profit Margin (GPM) of 50% at the very least. And ideally closer to 70%. This is being achieved by a number of probate departments.

Profitability via the efficient use of technology The only way to reach these levels of profitability is through efficient use of technology. Almost all articles about probate estate administration deal with the legal issues, with no regard to the actual organisation of the work - the very area in which your profit or loss is determined.

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Profitability requires more than knowledge of the law

Requirement is for a probate accounting system

Many law firms regard probate work as a legal matter, as opposed to a process.

Clearly an overriding knowledge of the law is fundamental to estate administration, but it is insufficient to ensure the profitability of your probate department.

For the process to be effective, it is axiomatic that a probate accounting system is required to handle the financial details of an estate, where data is entered once only.

Probate/Estate Administration is primarily a process The basics are relatively straightforward prove the will, identify and value the assets and liabilities, assess the tax, collect the money and pay the beneficiaries. Of course, this is a gross oversimplification.

But the fact remains that probate work is primarily a process.

Accounting and Case Management defeat Tesco Law Competent software consists of an all embracing accounting engine designed to cope with the full variety of assets and liabilities (other than in the most basic estates) together with an integrated case management system with workflows, a calendar of reminder tasks, and a mailmerge facility to extract the data from the accounting database. The two need to work hand in hand with each other. One without the other will not succeed.

Consequently estate accounts and IHT forms can be produced with the proverbial click of a mouse. Any firm that is not properly organised around well developed competent software is in competition with itself.

Devolving the work equals profitability This technology will enable you to devolve much of the routine work to the lesser qualified members of the team paralegals and secretaries. Properly trained and supervised, they will be able to input financial data and generate letters and documents. Alternatively, the work can be done just as easily by fee earners without the need for support staff.

It is a tried and tested business model This business model is proven, and it works. And the cost savings are significant. The time saved will enable the more qualified members of the private client team to devote more time to supervision and client care.

For further information please contact: Gregory van Dyk Watson, Managing Director of Isokon Limited.

Email: gregory@isokon.com or call 020 7482 6555. Alternatively visit www.isokon.com Isokon was founded by Gregory van Dyk Watson in 1999. The company has invested 44,000 man hours in development of the product over the last 17 years.

Isokon is currently the leading supplier of software for Probate and Private Client work. It is used by 40% of law firms who do private client work. Isokon is used by more than 2,000 individual users for the most complex estates, as well as basic estates.

Isokon is based on an accounting database engine with an integrated Isokon case management component.

Spotlight on Probate

Protecting Property When somebody dies, the largest element that makes up their estate is usually their home. This is often their own property, filled with a lifetime of memories, keepsakes and belongings. After the owner’s death, this building and its contents take on a very different role and to an administrator. The property is viewed in more simple terms and is very often the estates most valuable asset.

As you all know, it is the role of the estate administrator to ‘manage’ and ‘realise’ these assets, but there is so much more work involved in these two words than meets the eye.

They bring a whole new set of challenges to manage. These include the largely unpredictable British weather and the evenings provide criminals with perfect opportunities for acts of burglary and vandalism. Insurance company Aviva shared

their claims statistics for the ten years between 2002-2012, and reported a 150% increase in claims for malicious damage to homes during this period.

More vulnerable empty properties such as probate properties are at even greater risk of damage from vandalism and weather.

Empty properties such as these hit the headlines last year when an article in the Telegraph stated: ‘More than 700,000 residential properties in England are left unoccupied, according to the charity Empty Homes. These vacant properties are often managed by people taking responsibility for the estate or affairs of another person or while a property is awaiting sale. However, many wrongly assume that existing buildings and contents cover would provide adequate protection should something go wrong and as a result, hundreds of thousands of homes are currently uninsured’.

With the demands of your workload you would perhaps struggle to see how you might arrange them all yourself. This is another area, in addition to our more widely

known research, where our experienced staff at Fraser & Fraser would work with you, providing you with a trusted partner to offer support throughout the lifecycle of your case.

Things to consider: - Maintenance & Security - Empty Property Insurance - Property Valuations - Energy Performance Certificate - Probate sales - Property Clearance If you are administering an estate with which you require our assistance or are experiencing difficulties, contact one of our case managers now to discuss how we can help: legal@fraserandfraser.co.uk or 020 7832 1430

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Conveyancing Focus

Flood -

the commercial impact Leading conveyancing search provider PSG ask environmental data specialists Groundsure and expert environmental lawyer Keith Davidson from ELM Law, to explain the effects of recent flood events on local businesses.

D

ecember 2015 was the wettest, warmest December since records began in 1910, with temperatures 4.1 oC above the 1981-2010 average (figure 1). Storm Desmond hit at the beginning of the month, quickly followed by Storm Eva and Storm Frank. The most severe flooding occurred from 25-27th December across Yorkshire, Lancashire and Greater Manchester. It is estimated that the cost of these events will be between £5bn - £5.8bn.

In England and Wales approximately 185,000 commercial properties are at risk of flooding. In the 2013/2014 floods around 3,000 commercial properties flooded - and this figure will possibly be higher in the wake of Storms Desmond, Eva and Frank. Official figures for the number of properties flooded in Hampshire have not yet been released, but many roads and rail lines were closed due to rising flood waters. With approximately 15,000 homes at high risk of river flooding in Hampshire and thousands more at lower risks, the figure is likely to contribute to the Met Office’s early estimates of around 16,000 properties being flooded in England alone. In insurance terms, the effects of the three 2015 storms have been atypical - PricewaterhouseCoopers (PwC) have observed that around 50% of claims will be from commercial businesses - traditionally these figures are between 10 and 30%. This is due to floods hitting towns and cities, thus affecting more small - and medium-sized businesses.

The average cost of flood damage to businesses is approximately £28,000 - almost 4 times higher than the cost of a fire. With business insurance policies typically only covering damage to premises and stock, independent and smaller businesses may struggle to get back on their feet.

Extra premiums are required for trading losses and this is only when the insurance covers flood and is available. Excesses for a business in a low flood risk area can be between £100 and £250, rising to £2,500 for moderate risks, and up to £25,000 for areas with a history of flooding. With Flood Re due to launch on 1st May 2016, it only poses a grimmer future for commercial premises which are excluded from this re-insurance scheme.

For more information about PSG and its sophisticated online search alert system, visit www.psgconnect.co.uk/searchalerts.

For more information about flooding and how it can affect your commercial property please visit: http://www.groundsure.com/helpsupport/understanding-flood-risk PSG have three local offices covering Hampshire and the surrounding areas, to find your local PSG Email: customerservices@property searchgroup.co.uk or Visit: www.psgconnect.co.uk or Telephone: 0845 1212 355 Figure 1 Groundsure graphic Source: Met Office

“If Groundsure highlights the need for a flood search, always order one” - says Keith Davidson at specialist environmental firm ELM Law. “Without a flood search, lawyers could face a negligence claim if their client’s home is destroyed or business needs to relocate”.

The PSG range of products includes a wide choice of combined or standalone flood reports to meet the requirements of both residential and commercial property transactions. The search alert system on its online ordering platform PSG Connect uses industry data from a variety of sources to determine if the property in question is within a risk area.

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Legacies

Canine Care Card Some dog owners worry what might happen to their dog if they were to pass away first, leaving their beloved fourlegged friend without an owner. Thankfully, Dogs Trust, the UK’s largest dog welfare charity, offers the Canine Care Card, a special free service that aims to give owners peace of mind, knowing that the charity will look after their dog if the worst should happen. Not only does this offer reassurance to dog owners, it also helps to ease the minds of friends and family during what is already a distressing time.

Dogs Trust has taken in a whole host of dogs across its 20 rehoming centres in the UK as part of the Canine Care Card scheme and helped them settle into new homes. Two of these dogs were duo Telia and Freddie who arrived at Dogs Trust Darlington aged eightyears-old after their owner had sadly passed away. The loveable pair were firm favourites with staff and volunteers, both enjoying long walks and playing in the water whenever they got a chance.

Telia had been diagnosed with arthritis prior to her arrival at Dogs Trust and was able to get all the care she needed while she awaited her forever home. Dogs Trust never puts down a healthy dog, and works hard to match every dog with a responsible, loving home.

Happily, Telia and Freddie were soon settling in with a loving new family after being cared for at Dogs Trust Darlington.

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Adrian Burder, Dogs Trust CEO says, “Thanks to Dogs Trust’s Canine Card Card scheme, dogs in need of a new home are given a lifeline, meaning that Telia, Freddie and many dogs like them are able to get a second chance at happiness and bring joy to a new family. If you decide to become a Canine Care Card holder, we will issue you with a wallet-sized card. It acts in a similar way to an organ donor card and notifies people of your wishes for your dogs, should anything happen to you. Dogs Trust also strongly recommends that you mention the care of your dog in your Will. That way, there can be no confusion about your wishes.”

Legacies

Vet charity PDSA launches nationwide Free Will scheme Veterinary charity PDSA, which provides care for sick and injured pets of people in need, has launched a nationwide Free Will service for pet lovers and is seeking solicitors to join its programme.

The charity’s vets and nurses provide over two million treatments every year, helping 300,000 owners who would otherwise be unable to afford veterinary care for their pets. Two out of three of the free veterinary treatments the PDSA performs annually are funded by gifts in Wills, making the charity one of the UK’s most popular beneficiaries among legators.

Ruth Lister from PDSA, says: “Legacies make up a vital part of PDSA’s funding.

When we piloted our Free Wills scheme, we had a fantastic response from animal lovers who chose to leave a gift to us. This lasting legacy shows their love for pets by helping us provide our life-saving veterinary services across the UK.” PDSA will pay participating solicitors a fee to write a simple or mirror Will.

Clients may then choose to leave a gift to PDSA in their Will although this is not compulsory.

The scheme will be promoted extensively in selected regions across the UK, including Hampshire this summer, driving appointments with PDSA’s partner solicitors in the area.

“PDSA has been saving, protecting and healing pets for nearly 100 years and we are one of the most popular animal charities to offer this free Will service,” said Ruth. “We hope solicitors will add us to their current list of Free Will charities, or work with us to provide free Wills for the first time.”

PDSA’s offer of a free simple Will or Codicil is available to individuals or couples over the age of 50, with the opportunity for solicitors to build up ‘Will banks’.

Ruth added: “As well as the financial benefits of Will-writing services, this is a great opportunity to promote your corporate social responsibility by supporting one of the UK’s best-loved charities.”

For more information about joining PDSA’s Free Will offer, please visit www.pdsa.org.uk/freewill or call Ruth Lister on 01952 797274.

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Agricultural Legacies Law

AGRICULTURAL ROUNDUP Edward Peters, barrister, of Falcon Chambers, looks at some recent developments in the field of agricultural law.

Photo: Edward Peters

Agricultural occupancy conditions In Shortt v Secretary of State for Communities and Local Government [2015] EWCA Civ 1192 the Court of Appeal considered the meaning of “dependents” in an agricultural occupancy condition.

The condition was: "The occupation of the dwelling shall be limited to persons employed or last employed solely or mainly and locally in agriculture as defined by Section 290(1) of the Town and Country Planning Act, 1971, or in forestry and the dependants (which shall be taken to include a widow or widower) of such persons." The owners of the dwelling, Mr & Mrs Shortt, claimed that they had been in breach of the condition at all material times, and were therefore immune from enforcement action and entitled to a certificate of lawful user. Mrs Shortt had farmed 22 ha. of land, but at a substantial loss. It was the income of Mr Shortt, a successful businessman, which had supported them and their children financially. The Court of Appeal rejected their claim, holding that the word “dependents” did not contain a requirement as to financial dependency on the agricultural worker, but was equally apt to cover a non-financial dependency such as exists within a family relationship.

Bad Husbandry under Case C In Chapman v Lumb (FTT (Ag Land), 5/11/2015) the landlords succeeded in their application for a certificate of bad husbandry under the Agricultural Holdings Act 1986 (Schedule 3, part 2, para. 9).

The Tribunal applied the tests set out in R (Davies) v Phillipps [2007] EWHC 1395 (Admin) and Goldsmid v Hicks (SE/AT/1547), and concluded that the permanent pasture was not being maintained in good condition, that there was serious overstocking, & that necessary repairs and maintenance were not being carried out. The Tribunal concluded there was no realistic prospect of improvement, because the Respondent was “unhappily caught between a rock and a hard place, where because of the current parlous condition of the farm and mismanagement he cannot switch to a reduced stock system nor maintain his current system of farming going forward.”

Tax: hobby farming and the “reasonable expectation of profit” test In Silvester v The Commissioners for Her Majesty’s Revenue and Customs (FTT (Tax), 5/11/2015) the Tribunal held that the restriction on loss relief for farming losses under s. 67 of the Income Tax Act 2007 was not limited to “hobby farming”, but included farming carried out on a commercial basis with an expectation of profit. The Tribunal also considered the correct approach to be taken when applying the “reasonable expectation of profit” test, and the meaning of “activities” in s. 68 of the ITA 2007.

In Scambler v The Commissioners for Her Majesty’s Revenue and Customs (TC/2014/05306, FTT (Tax), 7/12/2015) the Tribunal held that the activities referred to in s. 68(3)(b) of the ITA 2007 were the activities carried on at the start of the loss period, not the year of the loss claim. The Tribunal noted the difficulties of applying the test in s.

68(3)(b) to a farming business, such as Mr Scambler’s dairy farm, “where such a significant component of the business’s profitability (the milk price) is outside the farmers’ control. … On his milk yield … each 1 penny decline in the milk price meant an annual drop in income of £18,000”; but concluded that the volatility in the farm gate price of milk was not sufficient to satisfy the test in s. 68(3)(b): “the future milk price was unknown, but that did not mean that it was reasonable to expect no profits for the next five years.”

Drafting of FBTs: recent revisions to the RICS’s precedents The RICS has a set of precedents for various forms of farm business tenancy agreements, and cropping & grazing licences. Recent legislative changes have led to the RICS Agricultural Tenancies Monitoring Group revising the precedents in various respects.

Milk quota abolition. Following the 2015 abolition, specific provisions dealing with milk quota have been removed, and the dairy/non-dairy agreements merged; but some general references to ‘quotas’ have been retained, to encompass remaining quota schemes

(beet quota will subsist until 2017) and any future ‘quotas’ which may be introduced.

The basic payment scheme. The provisions concerning subsidies and environmental regulations are drafted in an all-inclusive manner, with the aim of applying to all such schemes, even if they are altered or introduced during the term of the agreement.

However, specific references to the Single Payment Scheme (SPS) have been replaced by references to the Basic Payment Scheme (BPS), and references to environmental schemes have been updated (including Glastir and the relaunched Countryside Stewardship scheme). The RPA has issued guidance regarding when land will be considered to be “at the disposal of the applicant” for the purposes of the BPS, and various consequential amendments have been made to the agreements: in particular, to the covenants to keep in good agricultural and environmental condition, and to the licensee’s positive obligations in the grazing & cropping licences.

Dispute Resolution clauses. Dispute resolution clauses in tenancy agreements are topical: the Deregulation Act 2015 has widened the means by which disputes concerning 1986 Act tenancies can be resolved, and the court system places ever more emphasis on ADR. The agreements have therefore been revised to include updated and additional forms of dispute resolution clauses.

Repairs & insurance. The Agriculture (Model Clauses for Fixed Equipment) (England) Regulations 2015 introduced new Model Clauses concerning repairs and insurance under 1986 Act tenancies, following a process of extensive consultation. The agreements have therefore been revised to include the option of incorporating the new Model Clauses in place of the existing expressly drafted provisions concerning repairs and/or insurance.

Edward Peters is a barrister at Falcon Chambers, a Fellow of the Chartered Institute of Arbitrators, and the barrister member of the RICS Agricultural Tenancies Monitoring Group. He specialises in all aspects of real property and landlord and tenant law, including agriculture. http://www.falcon-chambers.com http://www.falcon-chambersarbitration.com

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News

Two modern dilemmas in the legal profession

by Leilani Reader, LR Legal Recruitment Ltd.

For legal professionals looking to progress their career there are two big dilemmas to contend with…

City vs Regional working The kudos of 'City Life' still undoubtedly remains extremely attractive to the young, ambitious law professional and working in 'the square mile' continues to hold a magnetic appeal. However, times have changed and it has become notably apparent the spotlight no longer just shines on these Corporate firms.... let's shed some light on this.

Each week City life begins as an endless flow of Lawyers swarm into their glass towers, a sea of immaculately pressed suits amalgamating into one dark mass. Amongst a hoard of hungry, determined law professionals the chance for a moment on ‘centre stage' is almost as likely as seeing an eclipse. ‘Small fish in a big pond’ springs to mind....so Lawyers’ have to ask the question, ‘where do I best place myself to make my mark?’

Some City professionals have made the big decision of making an exit and are venturing into the regions (ironically these regional heavyweights are commonly Partner lead by ex-City Lawyers) and instantly there is a ray of hope to shine.

One of the many questions that City Lawyers ask themselves is ‘what is the quality of work I will be handling moving from the City to the Regions?’ We recently had an opportunity to work with a strong Corporate Regional law firm who were having difficulty in recruiting a NQ-2-year Corporate Solicitor to join a partner. The firm wanted an ambitious high flyer to join the firm and was promising excellent quality of work and career

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progression. However, they were offering this with a £10k - £15k drop in salary and were not making many inroads into the recruitment campaign.

It does also beg the question, are the regions prepared to invest in the “ambitious high flyer” or is this simply a sacrifice the lawyers need to take on the chin? Is the responsibility on both shoulders?

In the end "Do you choose a dog eat dog City career?".... albeit in a gorgeous glass tower, or does the draw of the heavyweights in leafy suburbs and provincial towns suddenly have magnetic appeal?

Career Progression vs Salary Hike Upon meeting a new candidate at LR legal recruitment, the choice between career progression with an innovative regional law firm versus a bigger salary is inevitably discussed. Of course candidates would like these two benefits to come in hand in hand but this is not always possible.

What is the priority? Not many of us can afford to take a drop in salary nor do we consider moving roles for the same salary we are on. Having the foresight to objectively understand your 5-year plan is crucial when building a career yet many candidates get fixated on the here and now.

We would like to think that faced with the dilemma of a solid start, steady career progress and a secure future or a large amount of money to take on a role with the

Photo: Leilani Reader

City and all the risks that this can bring - that the choice would become clear. However, taking a poll we came out as 50/50 as to what we would do!

More recently within the agency we had a candidate who was offered a role with a very reputable law firm with career progression, excellent training and a reputation which would have certainly speeded up their career.

Done deal we thought. But no! an offer of £10k more was put to the candidate and the prospects disappeared for a firm that could not compare simply in terms of money.

Candidates we like to ask; would this be you or would you be able to resist the pound signs and look to the longer term benefits.

You may not be there right now but who is to say that it won't happen in the next 6 months if you join a progressive firm for all the right reasons not just for the instant monetary hike!

Patience and shrewdness as well as insight into your personal development are essential for law professionals to make a success of their career.

For more information please contact our office on 0208 464 2511 or email me at leilani@lrlegalrecruitment.co.uk www.lrlegalrecruitment.co.uk

News

SIMPLEXITY TRAVEL CAN ARRANGE THE WHOLE TRIP, RIGHT DOWN TO THE MINUTEST DETAIL...

A survey by Teletext Holidays recently revealed that here in the UK, people spend more time planning their vacations than they do actually enjoying them.

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igures showed that on average we spend a total of 18 days researching our holiday, but just six days on the break itself.

So if it takes that long to organise a couple of weeks in Ibiza for say you and your partner, just how time consuming would it be to arrange a trip for an entire posse?

With summer on the way, many of us will be starting to think about holidaying with a large group of friends. But as anyone who has ever tried to organise this will know, the process can be both time consuming and challenging.

Even when you have all agreed on a location, there remains the problem of where to stay and how to get there. So ensues hours online trawling through hundreds of properties on scores of websites to read reviews and get the best possible deals. And that’s before you start to tackle the airline sites.

One company that can really simplify the whole process is Simplexity Travel Management. One of the UK’s most innovative travel management companies, it combines some of the best contacts in the business, with cutting edge technology and round-the-clock service, to take the stress out of group travel.

Having spent the last few years coordinating global arena tours for some of the world’s top artists, Simplexity knows a thing or two about complicated itineraries and large scale operations. Which is why they are increasingly becoming the organisation of choice for group travellers.

Whether your party is made up of beach bums or adrenalin junkies - or a mixture of both - Simplexity Travel can arrange the whole trip, right down to the minutest detail.

The company has previously organised everything from thrilling road trips down America’s West Coast to sailing holidays in Croatia, not to mention coordinating the itinerary for a 30-strong party wanting a two centre stay on Mykonos and who were flying from a multitude of different UK airports.

Simplexity enjoys unrivalled relationships with a global network of leading hotels, airlines, private jets and yachts. It also has a specialist golf division that encompasses the world’s leading locations.

So, once you have narrowed down your choice of location (the Simplexity blog has a whole host of inspirational ideas), its Travel Managers can source single or multiple accommodation options, flights, transfers, restaurant reservations, activity bookings, transport, excursions and much more. They can even hold flights whilst everyone in your group confirms.

One of the most difficult tasks for anyone organising a group holiday is collecting money. Simplexity handles all the finances and, what’s more, will allow each member of the party to pay separately. For extra peace of mind, holidays are ATOL protected, meaning your money is safe.

Manager can organise it. If you want to change your flight time, consider it done. And if you feel like nipping to the French Riviera whilst you’re in Italy, it’s not a problem.

Simplexity also offers clients a service called Mobile Messenger which is particularly useful where large groups are concerned. This facility means they can literally keep track of all travellers, alerting them to unforeseen circumstances such as cancelled or delayed flights and advising them of any alternative arrangements.

So, if you don’t fancy the idea of taking annual leave just to find the time to research and book your group holiday, then you know who to contact.

For more information on Simplexity Travel Management, please see www.simplexitytravel.com or call Mark Smith, Head of Business Development, on 0203 535 9290 or email info@simplexitytravel.com. Please reference The Law Report in any enquiries.

With over 45 years’ experience of organising trips abroad, and with local experts in locations around the globe, they also know a thing or two about those off-the-beaten-track restaurants, low-key bars and lesser-known sights that can make your holiday even more special.

Simplexity not only executes every trip with perfection and discretion, but guarantees to give you a personal service 24 hours a day, 365 days a year (or in the case of 2016, 366 days!). So, if you decide to add something new to the agenda, your dedicated Travel

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News

The leak of the “Panama Papers” serves as a forceful reminder to corporate lawyers, to business leaders and to professionals in general, of the need to grasp quickly the facts of complex ownership structures and to determine the ultimate beneficiaries.

by Chris Bull, Industry Adviser for Legal Services Sector

A

midst the outrage and accusations swirling around Mossack Fonseca, and other law firms who may become embroiled, it would be too easy to forget the critical role lawyers play in identifying and shutting down illegal corporate activity.

The challenge starts with locating individual records: details of the company or legal entity, and its directors, and its shareholders.

In the UK we are fortunate enough to have a single entity in Companies House managing the data, but even when dealing with a single registry, the task of unpicking complex structures is made difficult by individuals bent on obfuscation.

Obfuscation tactics are numerous but the most frequent include filing records using different addresses or manipulating the structure of a name. The challenge is made more difficult when ownership is found to span national boundaries and a UK-based company exists within a structure with subsidiaries and parents registered overseas.

For lawyers unfamiliar with the lengths some people will go to is illustrated by a recent case where a search for an individual of interest within a corporate structure identified four similar entities: two records showed a date of birth exactly one year distant than the originally searched individual, and another record had a middle name, where the original had none. While such subterfuge may seem trivial the task of identifying all connections manually is challenging and time consuming.

In this particular case it revealed a director who had previously served at several failed companies and established a link, via a shared address, with another company suspected to be related to the matter.

As was seen in the Panama Papers, tracking down the relevant records just marks the end of the beginning of a journey. Just as time consuming is the task of assimilating the diverse and possibly contradictory collection of records to form a cohesive picture. This can be similar to solving a series of large and

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interconnected jigsaw puzzles from pieces contained in many boxes.

In the aftermath of the 2001 terrorist attacks, a review observed that those responsible for guarding the US lacked tools required to make sense of signals embedded in diverse sources of information, and proposed that the work of security teams be augmented by a new class of software capable of visual analytics. For intelligence services this approach has proved successful.

This type of visual analytics and data aggregation technology is now available to lawyers and can be used to understand legal entity data, by automatically connecting national registers and other sources of information domestically and overseas.

An activity that previously not only consumed hours, if not days, of detailed but laborious work, can now be handled by software which can deliver results in minutes. But, equally important, is the risk that important connections might be overlooked is reduced, as interactive charts, similar to those we have seen recently on The International Consortium of Investigative Journalists’ website, can be used by legal professionals to interpret and present the important facts more effectively and provide prompt, high quality and informed advice.

Corporate lawyers across a range of noncontentious and contentious specialisms, but particularly those who regularly deal with cross-border transactions, will be looking for a new level of assurance about corporate structures and ownership in the wake of the ‘Panama Papers’ disclosures. Compliance and Risk Officers inside law firms will be more acutely alert to the potential risks in this area than ever before. The ability to rapidly access and process all of the available information and having it synthesised in an effective visual medium to facilitate review and presentation will now attract a new premium. The ‘Panama Papers’ revelations will accelerate a so far under-reported aspect of legal practice: the adoption and widespread use of visual analytics tools.

News

SOLICITORS PROFESSIONAL INDEMNITY INSURANCE OUTLOOK With the recent news of Elite Insurance withdrawing from the Solicitors Professional Indemnity Insurance (PII) market many firms may be wondering what the impact of this may be for their upcoming renewal. Yes, there will be one fewer player in the PII market however this shouldn't affect capacity in the short term and indeed may create a competitive market place as insurers look to attract firms, however there are many other factors and trends affecting rates.

2015 was the year of stability for solicitors PII The solicitors' professional indemnity market in 2015 was an unusual one in that there was, for once, plenty of capacity. The smaller firms were perhaps most affected by insurers entering and leaving the market whilst, for the 5+ partners bracket and larger firms, insurers sought to protect their books by offering early and attractive renewal deals.

On the challenging issue of cost there was a tiny increase in rates but prices are now manageable and companies are finding it easier to stay with existing providers and 'do a deal and forget about it'. Rates for higher risk firms with a significant percentage of conveyancing work continue to fall year on year in the wake of the 2008 crash.

Emerging risks Future risks may expose some of the grey areas in solicitors' PII. For instance, more and more firms are buying stand-alone cyber cover which can overlap with PII in the case of some third party exposures and client account frauds. But PII will not cover clients for first party costs in losing client data or for any loss of online trading. Care is needed in examining wordings too for instance PII cover for losses when working on sensitive deals is not designed with cyber in mind and this may result in some ambiguity.

Fraud is a persistent concern for insurers. One leading provider is currently considering a legal challenge against a major financial institution, where one of its branches was found to be considerably over-represented in fraud claim submissions. Companies are becoming more aware of so-called 'Friday afternoon frauds' when most money is in client accounts.

Larger firms tend to have a more sophisticated approach to PII and, because they choose to spend more

time with their broker explaining their risks, they are better represented with insurers. Many view PII as an integral part of their overall insurance programme, although senior partners tend to give greater priority to PII because they appreciate that failure to pay out on a major claim could bankrupt the firm.

Major trends It's fairly certain that renewal dates will continue to diversify away from the old October 1 watershed, bringing solicitors more in line with the general PI market.

That will call for a staffing shift in the insurance industry but in the long run will be easier to manage.

Increases in property values will also impact on trusts and probate claims and there is likely to be a surge in matrimonial claims on the back of recent pension reforms with divorce agreement wordings needing to be amended to take into account lump sum pension pay outs.

Summary While the number of claims fell in 2015 we have seen an increase in the value of claims together with a deteriorating experience in earlier years. The impact of fraud losses is also a significant factor over the last couple of years. The impact of this could be that once insurers have had a chance to analyse the change in claims information, it may lead them to conclude that they need to increase rates.

The later one leaves their renewal the more likely they are to see rate increases. So don't leave renewal until the last minute and make sure you engage your broker as early as possible.

At JLT our approach is competitive and successful. We have a dedicated team of over 25 solicitors' PII experts and only work only with A rated insurers.

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News

DON’T REGRET THAT BUY - TO - LET! As the dust settles on the recent Budget announcements and attention turns to June’s EU Referendum we could be forgiven for being distracted by such important issues and overlooking a significant change in tax legislation stemming from last year’s budget and effective from 6th April 2017. rom next year the rules that allow landlords to offset all of their mortgage interest costs against their tax bill will be changed. When George Osborne announced the changes the implication was that they would hit only higher-earning landlords and it is true that every mortgaged landlord who pays higher or additional rate tax will indeed pay significantly more under the new regime.

But some basic-rate taxpayers will also pay more tax because the change will force them into the higher-rate bracket. In fact, contrary to the Chancellor’s suggestion, the only buyto-let investors who will not be hit are those wealthy enough to buy property in cash and with no need for a mortgage.

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At the heart of the new rules is landlords’ future inability to deduct their mortgage interest costs from their rental income. In other words, tax will be applied to all of the rent received, rather than what is left of the rent after the mortgage interest has been paid.

The following example assumes the landlord is paying tax at the higher rate of 40%.

TODAY The buy-to-let generates income of £25,000 a year and the interest-only mortgage costs £15,000 a year. Tax is due on the difference, or profit, so is payable on £10,000. That means HMRC receives £4,000 and the landlord gets £6,000.

In 2020 Tax is now due on the full rental income of £25,000, less a tax credit equivalent to basic rate tax on the interest. In other words, the landlord pays 40% tax on £25,000 (i.e. £10,000), less the 20% credit (20% of £15,000 being £3,000). This means HMRC now receives £7,000 and the landlord receives £3,000. Put another way, his tax bill has increased by 75% and his net rental income has halved!

SO WHAT ARE THE OPTIONS? All landlords with mortgages need to consider the implications and take professional advice.

Options include disposing of the property, although this may crystallise a hefty capital gains tax liability, or, where the property is jointly held, using a declaration of beneficial

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interest in joint property (HMRC Form 17) to tell the tax office that the landlords want to be taxed on their actual shares of the income rather than on a 50/50 basis.

Form 17 says that landlords can use it subject to their being married, holding the property jointly in unequal shares and being entitled to an income split along the same lines. This would suggest that for tax purposes joint landlords might ask to split the rental income on, for example, a 1% / 99% basis.

The evidence they must provide when submitting Form 17 to HMRC is either a declaration of trust stating their unequal shares or a copy of the Land Registry entry showing the 99% / 1% split.

Assuming that the current split is an equal 50/50 it will be necessary for the landlords’ lawyer to draw up a declaration of trust or change the Land Registry entry before April 2017 when the new rules come into effect.

Beware however that if you transfer a property to a spouse there is no automatic stamp duty relief. Because stamp duty is based on “consideration” it is possible to transfer a property to a spouse with no stamp duty land tax being payable.

But because “consideration” includes any assumption of liability to pay a mortgage, stamp duty may become payable where there is a mortgage attached to the property and the new owner assumes responsibility for it.

Steven Vallery Business Development Director S4 Financial Limited Contact: 01276 34932 Important Information This article is for general information only and is not intended to be advice to any specific person.

You are recommended to seek professional advice before taking or refraining from taking any action on the basis of the contents. The FCA does not regulate tax advice so it is outside the investment protection rules of the Financial Services and Markets Act and the Financial Services Compensation Scheme. This newsletter represents our understanding of law and HMRC practice as at 8th April 2016.

News

SOUTHAMPTON SOLICITORS INCREASE TEAM TO HELP AGEING POPULATION The Southampton office of solicitors Clarke Willmott LLP has boosted its Private Client team in order to provide a range of legal services to an increasingly ageing population.

With figures now showing that the number of people over 80 years old will double by 2030 and a raft of Government changes affecting probate, pensions, tax, elderly care and inheritance Clarke Willmott has assembled a strong team at its offices in Botleigh Grange Business Park, Hedge End, Southampton.

Most recent recruit is solicitor Katy Sewell, who joins the Private Captial team helping clients with issues such as the preparation of Wills, administration of estates and trust management. Paralegal Katherine Rhodes, who takes a special interest in Court of Protection and elderly care matters has recently stepped up to train as a solicitor.

Kelly Greig, Partner who leads the team said: “There are so many changes facing families at the moment and an increasing number of people have elderly relatives that lack the ability to make decisions about their future or need help in making those decisions.

“If the right legal paths are not followed it can mean the difference between a person living comfortably or not. Families can lose out on rightful inheritance and it is more important than ever before to plan for the future and ensure care is right for our elderly relatives and that it is delivered properly. We are also seeing an increasing amount of litigation involving families and care organisations.”

Kelly Greig, is one of only 68 solicitors in the country who sits on the Office of the Public Guardian’s national panel of professional deputies working with people who lack ability to make decisions about their finances.

Solicitor Charlotte Bromley, who provides advice on important welfare decisions, especially when people have declining mental capacity and Trainee Solicitor Helen Stone-Ward, who has extensive knowledge in property and supports the whole team.

For more information on Clarke Willmott in Southampton you can visit https://www.clarkewillmott.com/contactus/southampton-office/

The Clarke Willmott team includes Associate Jessica Johnston, who specialises in inheritance tax planning, tax efficient Wills and succession planning for families;

A specialist with expertise in industrial disease and workplace personal injury cases has joined the team at Southampton-based BL Claims Solicitors.

Jim Wood joins BL Claims Solicitors from Lamport Bassitt, as a Senior Associate in the personal injury team.

He is a highly experienced litigator representing claimants in complex liability disputes arising from workplace-related claims including accidents and injuries at work and occupational disease.

WORKPLACE INJURY SPECIALIST STRENGTHENS TEAM AT BL CLAIMS SOLICITORS

He is an acknowledged expert in cases involving repetitive strain injury (RSI), work-related upper limb disorders (WRULD) and vibration syndromes (VWF, HAVS and carpal tunnel syndrome).

Jim has strong links with medical specialists and trade unions and has been listed in the leading legal directories Chambers and the Legal 500. Jim is known for his personable

approach and being totally committed to his clients.

David Healy, head of the personal injury team at BL Claims Solicitors, said: “I am delighted to welcome Jim to BL Claims Solicitors.”

“He has a formidable reputation for achieving positive outcomes for clients who have suffered disease or been injured in the workplace, and brings additional strength and depth to our experienced personal injury team.”

BL Claims Solicitors has specialists in personal injury, clinical negligence and travel claims. The firm’s clinical negligence and personal injury teams were rated as “first class” in the most recent Legal 500 rankings - a leading directory for the law profession.

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Notices

Dutton Gregory Solicitors

Shentons Solicitor

SOLICITOR (5+ Years PQE)

COMMERCIAL LAWYER

Department: Location: Hours:

Location: Salary:

Private Client Winchester /Southampton Full time - 35 hours

We are recruiting for an experienced Solicitor to work in our Private Client department. This role will initially be based in Winchester and will move to Southampton after a couple of months. You will work alongside our existing team which has a wealth of knowledge and experience in handling all Private Client matters including: Wills, Estate Planning, Estate Administration and Powers of Attorney. You will run your own caseload of files and have all round experience in Private Client law. You will also play and active role in the continued development of the practice by networking and participating in marketing events. This is an exciting opportunity for an ambitious solicitor to join an energetic and fast growing law firm.

This role offers excellent prospects and opportunities for career progression. To apply, please send your CV and a covering letter to Jo Pomeroy at j.pomeroy@duttongregory.co.uk

MISSING WILLS: Mr Peter John Morgan Flat 24, Somerville Court, 43 Stakes Hill Road, Waterlooville, PO7 7NR (prior to that he lived at 43 Rectory Avenue, Farlington, Portsmouth PO6 1AL Dob 25/08/1942 Dod 12/12/2015

Mr Anthony Derry

(he was Deery but changed it to Derry)

21 Mayflower Road, Shirley, Southampton Dod January 2016

Mr John Cameron (known as Ian Cameron) and Maureen Cameron 135 Sandy Lane, St Ives, Ringwood BH24 2LQ Dob 16/11/1931 (Mr Cameron) Dob 14/09/1936 (Mrs Cameron)

Mr Thomas Joseph Dormer 16 Riverside Avenue, Fareham PO16 8TF Dob 02/06/1951 Dod 29/10/2015

Mr Michael Blackwood 11 Croft Road, Oakley, Hampshire RG23 7LA Dod 01/02/2016

Winchester, Hampshire £competitive, relative to qualifications and experience

Your key duties will be: •

to lead and grow the commercial business by promoting, marketing and attracting additional business from new and existing clients and to promote cross-fertilisation of work to other departments • to maintain and nurture the firm's key client relationships • the provision of expert and timely legal advice (support) and legal risk management advice in plain language on: - All tax aspects of commercial transactions - Changes to legislation in the UK; and - Legal risk issues arising • to assist in maintaining the suite of template client facing documents and legal terms in use within the commercial department • To provide training for staff on relevant legal documentation, developments and issues in this practice area. This could include drafting and presenting legal seminars and bulletins.

How to apply Please send your CV and covering letter addressing the skills and competencies required for the role to the Senior Partner, Mr R Kerr, at rkerr@shentons.co.uk

TRUST LAWYER or ACCOUNTANT Location: Salary:

Winchester, Hampshire £competitive, relative to qualifications and experience

Your key duties will be: •

to lead and grow the trust business by promoting, marketing and attracting additional business from new and existing clients and to promote cross-fertilisation of work to other departments • to maintain and nurture the firm's key client relationships • the provision of expert and timely legal advice (support) and legal risk management advice in plain language on: - All tax aspects of the creation and running of trusts - Changes to legislation in the UK; and - Legal risk issues arising within trusts • to assist in maintaining the suite of template client facing documents and legal terms in use within the trust and estates service • To provide training for staff on relevant legal documentation, developments and issues in this practice area. This could include drafting and presenting legal seminars and bulletins.

How to apply Please send you CV and covering letter addressing the skills and competencies required for the role to our Practice Manager at aedgerleyharris@shentons.co.uk

Mr Maurice Robert Ward Either 20 Cecil Road, Woolston, Southampton or 64 Hazelwood Driver, Verwood, Dorset Dob 27/06/1956 Dod 11/03/2016

Laceys Solicitors, Bournemouth COMMERCIAL PROPERTY LAWYER • This is an excellent opportunity for an experienced Commercial Property lawyer.

MISSING DEEDS:

• We value enthusiasm and commitment as well as ability and experience.

William Robert James THELWELL (Deceased) and Barbara Audrey Jean THELWELL

• The ideal candidate will have at minimum of 2 years PQE, have undertaken good quality work, have excellent client care skills and actively engage in business development.

‘Whispering Winds’ 9 Green Lane, Hayling Island, PO11 0BG

Reginald James WEATHERHEAD 8 Glenavon Road, Highcliffe BH23 5PN

34

Hampshire Legal

Please apply in confidence to John Munro, Laceys Solicitors, 5 Poole Road, Bournemouth, Dorset BH2 5QL or by email at j.munro@laceyssolicitors.co.uk