How civil courts decide

The common law judge is not concerned with establishing the truth of what did or did not happen on a given occasion in the past but merely with deciding, as between adversaries, whether or not the party upon whom the burden of proof lies has discharged it to the required degree of probability. Adversarial advocacy is not an enquiry into the truth. The adversarial system creates a polite contest: while a judge will seek out the truth as best he can, the advocates use their skill to test the evidence, and to control the way the evidence emerges, and then comment in closing on whether a case has been proved to the necessary standard of proof.

‘After hearing the evidence the judge must decide where the truth lies, decide any points of law, and give judgment… [The] judge is guided by any inherent probabilities, contemporaneous documentation or records, any circumstantial evidence tending to support one account or the other, and impressions made as to the character and motivations of the witnesses. Generally the judge is constrained by the pleadings, and has to make decisions on the pleaded issues. There are limited exceptions. A judge should not be deterred from deciding a case on the correct basis, where through incompetent presentation, the underlying legal cause of action has not been identified by a party’s representatives. The more usual course is to require the correct basis of the claim to be formulated through amended statements of case, which can be done even at the end of closing speeches. The claimant has the burden of proof on the balance of probabilities. It is for the claimant to prove the case, and the judge should be aware of too much speculative reconstruction. The law operates a binary system in which the only values are zero and one. There is no halfway house for the judge who concludes there is a real possibility that a fact in issue took place. If the party with the burden of proof fails to discharge that burden, the fact is treated as not having happened. If the burden of proof is discharged, the court treats the fact as having happened.’ (Blackstone’s Civil Practice 2017).

In Ball & Ors v Ball & Ors [2017] HHJ Paul Matthews, sitting as a judge of the High Court made the following observations about how judges decide civil cases,

‘Lawyers will know this, but it may help the parties (none of whom is a lawyer) to understand this judgment if I explain a few points about the way in which judges decide civil cases. Where there is an issue in dispute between the parties in a civil case, such as this is, the law places the burden of proving the necessary facts upon one party or the other. As a general rule in English law, the person who asserts something has to prove it: Robins v National Trust Co Ltd [1927] AC 515, 520. On the issues whether the testatrix was acting under pressure from her husband amounting to undue influence, or whether the will fails to make reasonable provision for the claimants, these matters are alleged by the claimants. So they bear the burden of proving them. The defendants do not have to prove a negative. As to the question of testamentary capacity of the testatrix, this is more complex. Ultimately the proponents of the will (the defendants) bear the burden of proving that she had capacity, but only once the issue of incapacity is properly raised. Here the claimants say that the testatrix was mistaken at the time she made her will, and thus had no capacity. So, on that basis, it would be for the defendants to show that she had capacity.

The significance of who bears the burden of proof in civil litigation is this. If the persons who bear the burden of proof of a particular matter (here the claimants) satisfy the court, after considering the material that has been placed before the court, that on the balance of probabilities that something happened, then, for the purposes of deciding the case, it did happen. But if those persons do not so satisfy the court, then (for these purposes) it did not happen. Our system of fact-finding is binary. It is either one thing or the other. There is no room for maybe. As I have said, the standard of proof in a civil case is the balance of probabilities, that is, that a thing is more likely to have happened than not. In mathematical terms, more than 50%. It is not scientific certainty at 100%. Nor is it even the criminal standard of “beyond reasonable doubt”, even though sometimes (as in this case) there are some criminal elements in what happened.

There is another point that I should make about the way the English civil courts reach their decisions. This is that it is for the parties to find and put before the court the material which they think will best help the court and prove their case. The English courts do not investigate of their own motion. It may often be that other relevant material exists elsewhere. But the court does not go and look for it. In civil litigation, the court usually makes its decision only on the basis of the material put before it by the parties.

Taken altogether, what all this means is that the decision of the court is not necessarily the objective truth of the matters in issue. Instead, it is what is most likely to have happened, based on the material which the parties have chosen to place before the court. My decision in this case must be seen in that light.’

Whether or not the burden of proof is discharged depends on the weight and value which the judge attaches to the various strands of evidence. This involves weighing up the credibility or reliability of the evidence, and ultimately comes down to deciding which version of the relevant matters is more likely to be correct.

 

The psychology of advocacy

The trial advocate should remember at all times that ‘Human beings are far more video than audio. The way we collect most of our information is through our eyesight…Intent listening is something we do with surprisingly rarity…What most lawyers ask the fact finders to do in court is to use their second best device for gathering understanding. And the fact finders do it: on the whole they do it well. But since we don’t tie blindfolds on them, they don’t switch off their best information gathering device… People who have studied the psychology of communications have some terrifying statistics for us lawyers. Examples:

  • 60% of a message is conveyed by body language and visual appearance generally.
  • 30% of the message is conveyed by tone of voice.
  • Only 10% of a message comes through the words used.
  • Only 10% of what people hear gets remembered. If, on the other hand they see something connected with what they are hearing, as they are hearing it, they remember 50%.

Lawyers tend not to know these statistics, just as they don’t seem to realise that they are operating all the time in the Video dimension.’ (Common Sense Rules of Advocacy for Lawyers by Keith Evans).

In his book the Golden Rules of Advocacy, Keith Evans adds,

‘[At trial what the judge normally has to do] is decide which parts of the evidence [he] prefers. An advocate’s job is to lead his or her fact finder to a preference and thus to an opinion…Your fact finders may arrive at their preference and their opinion entirely as a result of thinking. But that’s not very likely, is it? Even trained thinkers like us, in choosing between two conflicting witnesses, often ask ourselves what our gut reaction is…The process of getting to a preference and an opinion involves both – thinking and feeling. In a trial by judge alone you are before a trained thinker: here there may be more thinking than feeling involved in the search for preference or opinion. I say “may be” because that isn’t by any means certain. Judges are human too…You see lawyers behaving as if their fact finders had no feelings at all, whereas it is their feelings you should be reaching out to all the time. Your job is to make them feel , as well as think, that they prefer your version. It is your task, in total honesty, to lead them to this. And if you take this as your starting- point all sorts of guidelines present themselves.’

‘Judges, as human beings, are not immune from vanity. It is, then, “always a good principle of advocacy” for counsel to base his submissions on the previous decisions of the judge trying the case, since, as Lord Donaldson MR has acknowledged, “nothing appeals to judges quite as much as something which they have thought of themselves”. Little has changed since Quintilian advised all aspiring advocates in the first century AD that “we shall win the goodwill of the judge not merely by praising him, which must be done with tact and is an artifice common to both parties, but by linking his praise to the furtherance of our own case.’ (Advocates, by David Pannick).

To read my on-line guides to Advocacy and ADR please visit www.carlislam.co.uk

The direct link to the Advocacy page of my website is: http://newsite.carlislam.co.uk/advocacy

“The Advocate and the Expert in a Testamentary Capacity Claim”, the paper serialised in the monthly Newsletter of the Association of Contentious Trust and Probate Specialists (ACTAPS), of the talk I presented at their Annual Spring Seminar on 7 April 2016, at Charles Russell Speechlys in the City of London is also available to download on the Publications page: http://newsite.carlislam.co.uk/publications click on the link ‘HANDOUT’.

The emperor’s new clothes – How can Brexit be negotiated without a plan?

Until a political decision has been made and voted on in Parliament about whether or not Britain is to remain in the EU single market and customs union, how can Britain and the EU negotiate a FTA, as there is no trade agreement model on the table to negotiate terms about.

Following the German Federal election the time that will remain to make a decision, propose a position, and agree terms, will be less than 10 months (taking into account Christmas, and the usual New Year, Easter, and Summer holiday periods in 2018). After March 2019 the EU’s priority will be to progress the negotiation of FTA’s with other countries, to which negotiations with Britain over Brexit are likely to be relegated when allocating technical negotiating resources. Britain’s negotiators should not waste a minute of the precious little time available which the EU have allocated to Brexit because this is not an elastic window, although it can be extended.

What is the government’s plan? – NB the Treasury reported that whereas £13 bn of contributions were paid to the EU in 2015, there would be a 9.5% cut in UK GDP which would trigger a £66 bn (per annum) loss of tax revenues under WTO rules if there is a hard Brexit, which = 85.7% differential net loss if Britain falls over the cliff edge. In other words trading with the EU under WTO rules will cost Britain (in lost revenue) 6.5 times more per annum than the cost of full membership did in 2015. That does not include the cost to each British business of the consequential administrative burden of additional bureacracy and tariff charges, and that is only half of the picture. As observed in the Brexit Roadmap on the Diplomatic Law Guide (www.diplomaticlawguide.com) underneath the heading ‘Regularising the UK’s WTO scheduled commitments’, ‘Britain is currently a member via the EU. Full members must deposit ‘schedules’ of tariffs, quotas, subsidies and other concessions on market access with the WTO. The UK will have to negotiate its own schedules, initially with the other 27. The tariff negotiation could be simple if the British followed what the EU currently does. But dividing up quotas, on say New Zealand lamb imports, would be more complicated. And then the new British schedules would need the approval of all 163 WTO members, since the organisation’s decisions require consensus. So if one member (for example, Argentina or Russia) wanted to create difficulties, it could block the British schedules. British officials hope that such difficulties do not arise, but reckon that it will be hard work to sort out WTO membership within the two years of the Article 50 negotiation.’

Where are Britain’s detailed position papers (for which we have had 12 months to prepare)?

If there is no strategic intelligence leading British negotiations with defined, practicable, and agreed (i.e. all singing off the same song sheet) objectives, then how can Theresa May’s government know where it is going and taking Britain?

How can it negotiate Brexit?

In “The Emperor’s New Clothes” (published 7 April 1837 in the final instalment of “Fairy Tales for Children”), Hans Christian Andersen told the tale of two weavers who promised an emperor a new suit of clothes which they said was invisible to those who were unfit for their positions, stupid, or incompetent. When the emperor paraded before his subjects in his new clothes, no one dared to say that they didn’t see any suit of clothes on him for fear that they would be seen as “unfit for their positions, stupid, or incompetent”. Finally, a child cried out, “But he isn’t wearing anything at all!”

Does this tale have any resonance for the trust politicians expect British voters to place in them to conclude terms of a comprehensive FTA with the EU before October 2018?

Do they see something that nobody else does?

If not, when the Article 50 clock stops ticking, unless an interim arrangement is actually in place (which has to be agreed), then what is the likelihood of Brexit negotiations resulting in a fairy tale ending?

In an article published in the Guardian (18 July) ‘How to beat the ticking Brexit clock: let British business leaders do the talking’, Miriam González Durántez concludes,

‘The best thing this government could do to appease the serious concerns of UK business leaders on Brexit is to rely on the business leaders themselves. This means no more toying with extravagant and ill-founded ideas. And it also means seeking an interim arrangement with the EU to continue benefiting from the single market and the customs union for as long as is needed until an alternative EU-UK deal is reached, as business leaders have proposed. This can be done by placing the UK into the European Economic Area on a temporary basis, and/or looking for an ad hoc arrangement extending the current status quo. Neither the extreme Brexiteers nor the extreme remainers like this option, but it is the only sensible thing to do right now. It allows the UK government to win time. And time is what the government needs – to get the skills it misses, to draft proposals it has not even started to draft yet and to negotiate with the serenity that the high economic interests at stake deserve. 

An interim deal is the only way to deal with the ticking clock Michael Barnier hears because, as any trade negotiator knows, there is nothing worse than negotiating against time. Except for negotiating against time in pursuit of delusional and unrealistic ambitions.’ 

https://www.theguardian.com/commentisfree/2017/jul/18/brexit-british-business-leaders-legatum-eu

She also observes that at the meeting held at Chevening last week,

‘British business leaders were asked to share the table with the Legatum Institute, a think tank with unparalleled access to Davis and Theresa May and that seems to have been at the origin of some of the preposterous positions on Brexit taken by the government so far. Its inexplicable presence at that table was the clearest signal that the government has not changed its views on Brexit after the general election even one tiny little bit.’ [In which case, in spite of the Chancellor’s economic concerns, the Government remains unswerving it is determination to negotiate a hard Brexit].

‘Unlike think tanks like the Center for European Reform which knows more about the EU than the whole cabinet put together, the common characteristic of most of the Legatum trade commission seems to be not having worked at any time within the EU or even directly with it. I have negotiated myself for the EU on many occasions on trade, and I have seen how shocked negotiators from other countries become when they realise how difficult it is to negotiate with 27 countries – with their own institutions and legal system – at the same time. 

It is easy to see why this government would be mesmerised by Legatum. It is keen on unilaterally removing tariffs and quotas on agriculture products (farmers, take note) in exchange for services agreements all over the world. The effect of this on food security and food prices was highlighted this week in a report published by the University of Sussex. Equally importantly it doesn’t take much to realise that we are going to need an agriculture market at least 50 times the size of the UK’s to secure like-for-like access in foreign markets for our much larger services sector. A think-tank that can’t even work out the respective sizes of our farming and services sectors is in dire need of a lot more “thinking”. 

The institute also seems to be behind Davis’s recurrent claim that the UK will have “frictionless” access to the single market even if it is not part of it – an embarrassing comment that brings despair to Europeans, as the single market is a system of rules based on trust and a single legal order, and therefore accessible only to those who are part of it. When the EU negotiator Michel Barnier says that “some in Britain still do not understand”, he seems to be referring among others to how Davis still has not understood this. 

The main idea of the institute, though, seems to be the creation of a “prosperity zone” between the UK, Australia, New Zealand and Singapore, eventually extended to the US, Canada and Mexico, if the North Amercian Free Trade Agreement renegotiations succeed. This is actually an old idea, originally floated by Mitt Romney in 2008. It obviously did not work then, and it will not work now. One does not need to have a Nobel Prize in trade economics to realise that, even with the US and Canada included (which is very unlikely indeed) this can hardly compensate for all the trade that the UK will lose by stepping out of the EU.’ 

In an article in the Guardian (18 July) ‘In David Davis, Britain has a schoolboy in charge of the moon landings – Not all the early signs point to the Brexit secretary being a reckless bluffer who is wildly out of his depth. But most of them do’ (https://www.theguardian.com/commentisfree/2017/jul/18/david-davis-brexit-secretary) the Guardian columnist Rafael Behr observes,

‘One definition of an ideologue is a person who responds to the collision of opinion with reality by insisting that reality must yield.

There are times when stubbornness is admirable, when formidable obstacles must be overcome by transcendent principle. Without that idea, Mahatma Gandhi would have bowed to British colonial rule. Rosa Parks would have surrendered her seat to a white passenger on an Alabama bus.

But in those cases, systemic prejudice ruled out negotiated compromise. Brexit is not such a case, and David Davis is no Rosa Parks. 

The Brexit secretary is certainly stubborn when it comes to belief in his own abilities. He is also on a collision course with a wall of reality in Brussels. It is a stark fact that Britain’s prosperity and security depend on his technique for navigating that obstacle. 

Early signs are not encouraging. It would be silly to extrapolate too much from the photograph, published on Tuesday, depicting Davis empty handed at a table opposite Michel Barnier, his European commission counterpart, who is holding a heap of notes. Officials say the snap was taken before UK team members had unpacked their own stack of documents. 

But, as is often the case with such episodes, the awkward optics reinforced a valid caricature: Davis as an amateur trying his (and his country’s) luck against professionals. It did not help that Davis was on his way back to Westminster within an hour of the picture being taken. The defence was that underlings remained and got down to business. 

But it is another stark fact of Brexit dynamics that Barnier’s staff are drilled in EU process and law. They are playing at home. Team Davis has hardly laced its boots. Whitehall is unable to plan for the government’s desired outcome because no one knows what it is. The UK is also unpractised in negotiating in Brussels as an external party because we have, until now, been an integral component of this thing called Europe. 

British “position papers” on technical aspects of the negotiation (how to trade in nuclear material when article 50 requires exit from Euratom, for example) make painful reading for anyone seeking reassurance that Davis’s department is match fit. They are vague summaries of problems without solutions, as if the authors are only now beginning to grasp the challenges, through the act of writing them down for the first time.

British officials could not build a workable Brexit model before article 50 was triggered because the prime minister would not divulge her preference. She then squandered weeks on an election campaign that turned ambiguity into paralysis. 

Anyone imagining that a strategic intelligence lurked behind the scenes should ponder Davis’s assertion last July that the UK could expect to conclude trade deals with the US, India, China and Japan among other countries, starting in September 2016. “Within two years, before the negotiation with the EU is likely to be complete … we can negotiate a free trade area massively larger than the EU,” he said. 

Where are those deals? As long as the UK is part of the single market and the customs union – which it will be until at least March 2019 – there can be no external trade pacts. Thereafter, an optimistic expectation for the duration for such complex talks is five years. Put politely, Davis was talking out of his article 50 ignorance. 

That might be cited as evidence to support the charge levelled this week by Dominic Cummings, former head of Vote Leave, that Davis is “thick as mince, lazy as a toad and vain as Narcissus”.. Yet the jibe, typically unkind, was also unfair on two points. Davis is neither stupid nor idle. Arrogance alone could not have raised him from a penurious childhood to the top of government. He is energetic and cunning. But his skills are suited to a peculiarly British mode of advancement: the celebration of swagger and bluff over due diligence. Davis has benefited from Westminster’s generosity to men who gamble and busk their way through scrapes born of their own ill preparation – overgrown schoolboys who shirk their homework, then talk their way out of detention.

It is a trait Davis shares with Boris Johnson, one of his rivals in a succession battle, should Theresa May be deposed. Both have a reputation in government for ignoring their briefing notes. 

Viewed from Brussels, where there is a higher premium on command of boring detail, it is depressing to see the question of Britain’s European future yet again subsumed into a parochial Tory pissing contest. It is irritating too to Brexit realists in the cabinet, one of whom has urged May to slap down the testosterone-fuelled “donkeys” in government. 

Davis’s allies say completion of Brexit is his only goal, after which he intends to retire. That denial does not rule out finishing the job from No 10, should a vacancy arise. Supporters also say Davis is also pragmatist – unlike the wilder ideologues, who prefer a frenzied bolt out of the EU exit to a staged departure. 

Davis has yielded to some realities. His early bravado has been tempered by recognition that aspects of the job “make the Nasa moonshot look simple”. He accepts the need for an “implementation phase” to Brexit. He knows that some payment will be made to settle the UK’s EU budget obligations. He has forged an alliance with Philip Hammond, the cabinet’s leading advocate of the view that drastic rupture from the single market would be ruinous. But awareness of potential calamity is not proof of a strategy to avoid it. Assurances of Davis’s sober intent cannot expunge his record of maverick gestures. 

The Apollo 11 mission is a better metaphor than the Brexit secretary realised. It took the best part of a decade to plan. It cost billions. It was delivered by forensic expertise, not cocksure improvisation. Besides, getting to the moon was only half of the job: Nasa would not have initiated the countdown without a plan to get everyone back to Earth unharmed. Yet Davis is at the controls, already firing us out of Europe’s orbit on an undefined trajectory, with a shaky grasp of the laws of political gravity.’

My guide ‘Brexit Roadmap’ is set out on the Brexit page of the Diplomatic Law Guide www.diplomaticlawguide.com

Settlement methodology

There is of course no one size fits all standard methodology for calculating a settlement range in dispute resolution. In contentious probate, a method which occurred to me, whilst not being scientific, may be practical where liquid assets in the estate (or realisable liquidity) is greater than the sum of the agreed settlement multiplied by the number of beneficiaries (including the claimant), is as follows:

Win = loss of 1/3 costs (unless costs are awarded on the indemnity basis).

If own trial and preparation costs = £50k = £16.6k.

Split (i.e. to demonstrate goodwill) 50:50 = £8.3K.

Lose = £50K x 2 = £100K.

If chances of losing = 25%.

£100K x 25% = £25K.

Therefore BATNA settlement range = £8.3 – £25K. Mid-point = £12.5k.

Each party bears own costs up to settlement.

 

 

 

‘A bird in the hand is better than two in the bush – the moral of Thornton & Ors v Woodhouse & Anor [2017]’

Application of the suspicious circumstances rule was recently considered in Thornton & Ors v Woodhouse & Anor [2017].

The suspicious circumstances rule

Where there are circumstances giving rise to suspicion that the testator did not know and approve the contents of his will, e.g. where a person who takes a substantial benefit under the will prepared it or was closely involved in its preparation, the presumption of due execution will not apply, and the court will not pronounce in favour of the will unless the suspicion is removed. The burden rests on the party propounding the will to produce sufficient evidence to dispel the suspicion arising from the circumstances. The court will be vigilant in examining evidence in support of the instrument and the party propounding the will must produce positive evidence of knowledge and approval by the testator. Thus the court may require evidence that the effect of the document was explained to the testator, that the testator did know the extent of his property and that he did comprehend and appreciate the claims on his bounty to which he ought to give effect: Re Kroll [2004]. (Duress, Undue Influence And Unconscionable Dealing 2nd ed by Nelson Enonchong paragraph 13-013).

Application of the legal principles

In Thornton & Ors v Woodhouse & Anor [2017] Richard Spearman QC (sitting as a Deputy Judge of the Chancery Division):

  1. referred to the following guidance provided in Wharton v Bancroft [2011]:

‘(1)   The overall burden lies on the claimant to produce evidence sufficient to prove the Will. Certain evidential presumptions may assist in the discharge of that burden. However, the circumstances may indicate that the propounder is required positively to prove what in other circumstances might be presumed or inferred from the proof of other facts.

(2)   The assertion that the testator did not “know and approve” of the Will requires the Court, before admitting it to proof, to be satisfied that he understood what he was doing and its effect (that is to say that he was making a will containing certain dispositive provisions) so that the document represents his testamentary intentions.

(3)   The burden lies on those seeking to prove the Will to show that the testator knew and approved of the Will in that sense.

(4)   The Court can infer knowledge and approval from proof of capacity and proof of due execution.

(5)   Circumstances such as those described in Gill v Woodall at [14] raise a very strong presumption that the Will represents the testator’s intentions at the relevant time.

(6)   However, proof of the reading over of a will does not necessarily establish “knowledge and approval”. Whether more is required in a particular case depends upon the circumstances in which the vigilance of the Court is aroused and the terms (including the complexity) of the Will itself.

(7)   Those challenging the Will must produce evidence of circumstances which arouse the suspicion of the Court as to whether the usual strong inference arising from the manner of signature may properly be drawn.

(8)   It is not for them positively to prove that the testator had some other specific testamentary intention: but only to lead such evidence as leaves the Court not satisfied on the balance of probabilities that the testator understood the nature and effect of and sanctioned the dispositions in the will he actually made. But this evidence itself must usually be of weight, because in general the Court is cautious about accepting a contention that a will executed in the circumstances described is open to challenge.

(9)   Attention to the legal and evidential burden can be decisive where the evidence is in short supply. But in other circumstances identifying the legal and evidential burden is simply a tool to enable the probate judge to identify and weigh the relevant elements within the evidence, the ultimate task being to consider all the relevant evidence available and, drawing such inferences as the judge can from the totality of that material, to come to a conclusion as to whether or not those propounding the will have discharged the burden of establishing that the document represents the testamentary intentions of the testator.

(10) A challenge on the grounds of want of knowledge and approval is not precluded by an admission of testamentary capacity. There are plainly cases in which the Court will accept that the testator was able to understand what he was doing and its effect at the time when he signed the document but needs to be satisfied (by something other than inference from the fact of capacity and due execution of the will) that he did in fact know and approve the contents, i.e. understand what he was doing and its effect: see Hoff v Atherton [2004] EWCA Civ 1554 at [64].’

  1. referred to the following paragraphs in the judgment of Lord Justice Chadwick in Hoff v Atherton [2004] (CA):

‘62. …       if testamentary capacity — the ability to understand what is being done and its effect — is established, then it is open to the court to infer that a testator who does know what is written in the document which he signs does, in fact, understand what he is doing. And, where there is nothing to excite suspicion, the court may infer (without more) that a testator who signs a document as his will does know its contents. It would be surprising if he did not.

  1. Whether those are inferences which should be drawn depends, of course, on the facts of the particular case. The fact that a beneficiary has been concerned in the instructions for, and preparation of, the will excites suspicion that the testator may not know the contents of the document which he signs — or may not know the whole of those contents. The degree of suspicion — and the evidence needed to dispel that suspicion — were considered by this Court in Fuller v Strum [2001] EWCA Civ 1879, paragraphs [32]–[36], [73], [77], [2002] 1 WLR 1097, 1107 C –109 A , 1122 A–C , 1122 G –1123 C.
  2. Further, it may well be that where there is evidence of a failing mind — and, a fortiori , where evidence of a failing mind is coupled with the fact that the beneficiary has been concerned in the instructions for the will — the court will require more than proof that the testator knew the contents of the document which he signed. If the court is to be satisfied that the testator did know and approve the contents of his will — that is to say, that he did understand what he was doing and its effect — it may require evidence that the effect of the document was explained, that the testator did know the extent of his property and that he did comprehend and appreciate the claims on his bounty to which he ought to give effect. But that is not because the court has doubts as to the testator’s capacity to make a will. It is because the court accepts that the testator was able to understand what he was doing and its effect at the time when he signed the document, but needs to be satisfied that he did, in fact, know and approve the contents — in the wider sense to which I have referred.’
  3. applying these considerations to the facts of the case, concluded, that the disputed will (the ‘2009 Will’), ‘was properly executed, after being prepared by [a solicitor] and discussed with [the testator] at [a] meeting…, and there is accordingly a strong presumption that it represents his intentions at the time he executed it. Properly considered, there were, in my judgment, no suspicious circumstances in the present case, but if I am wrong about that, on the facts of this case the degree of suspicion is low and is readily dispelled by the points made by Mr Dew and the factors that I have gone over when considering (the submissions made on behalf of the 2nd Defendant).

For all these reasons, and applying the guidance that is provided by the decided cases, including (if it were necessary to place reliance on it) the caution against accepting too readily arguments of the kind that have been put forward on (on behalf of the 2nd Defendant) in this case, I am satisfied that [Testator] knew and approved of the contents of the 2009 Will.’

Submissions made by Richard Dew

‘Mr Dew submitted, in a nutshell, that proper application of these considerations to the facts of the present case leads inexorably to the conclusion that Richard did “know and approve” the 2009 Will. In brief outline, his main submissions were as follows:

(1)   There are no suspicious circumstances in this case, and the Court is not required to go beyond the fact, in accordance with Ms Harris’ evidence, the Will was discussed with Richard and the key changes and provisions identified for him.

(2)   The suspicious circumstances suggested by Lucy in Mr Macpherson’s opening submissions bear little relationship to the reality of 16 September 2009:

(i)     There is no evidence that Richard was lacking in mental abilities. All the independent evidence, and the perception of the solicitors, was that he was not. The “golden rule” (i.e. that the making of a will by an old and infirm testator ought to be witnesses and approved by a medical practitioner who satisfies himself as to the capacity and understanding of the testator and makes a record of his examination and findings – see Cattermole v Prisk [2006] 1 FLR 693 at [12]) was not applied because it did not apply.

(ii)    Neither the Will nor the appointment of Susie [as an executor and trustee] represented a substantial break in Richard’s pattern of testamentary giving. The Will was essentially the same as earlier Wills, especially once it is appreciated that a life interest could and would have been granted to Susie under the 2001 Will. Although making Susie an executor and trustee was a new development, (a) it did not represent a radical break in Richard’s testamentary wishes, and (b) it is a change that is fully explained by the evidence.

(iii)   Withers’ advice as to the appointment of executors and trustees clearly changed or else was not accepted by Richard. That is not suspicious.

(iv)   The statement that Lucy and Mary are “cut out” from the Will is based on their stated perceptions of Susie, rather than on the real effect of her appointment, still less on how Richard would have perceived that appointment. It is wrong in both fact and law.

(v)   The effect of appointing Susie as executor and trustee is wholly consistent with the desire stated by Richard that Susie should be sufficiently provided for. It is not contrary to the 2009 Letter of Wishes.

(vi)   Lucy’s complaint that Susie does not, in truth, have a veto and that this was not properly explained to Richard pulls in the opposite direction to other aspects of her case, but is ill-founded in any event: Richard had already engaged in a number of conversations about the positions of executors and trustees, and was fully aware of their powers.

(vii)  Susie’s involvement in the Will was limited and, on the evidence of Ms Harris, was not uncommon, surprising or unusual. In most cases where a beneficiary has been involved and a Will is successfully challenged, they not only receive substantial benefit from the Will, but their desires can be seen in the Will that results. The present case is not one of those cases.

(viii) There is likewise no evidence of pressure from Susie in the creation of the Will.

(ix)   The contemporaneous alterations to the Letter of Wishes do, in fact, make sense. The alteration regarding Lucy directly reflects her demands on Richard at the time. The fact that he made the changes shows strongly that he did understand the 2009 Will and Letter of Wishes.

(x)   The “lack of any record” that the changes were explained to Richard is a particularly bad point, given the extensive records of the Will being explained to him and the evidence of Ms Harris that the important provisions of the Will would have been explained to him on the day.

(3)   If the Court is required to go on to consider whether Richard had knowledge and approval, the test remains the simple one of whether the 2009 Will reflected his intentions. It plainly did so. In particular:

(i)     There are good reasons to believe that Richard understood sufficiently well the nature of the office of executor and trustee. Among other things, he was a long-standing officer of listed companies and charities and had in fact obtained a law degree. He did not have an unsophisticated mind.

(ii)    In so far as it is Lucy’s case that Richard failed to consider the effect of the strained relations between Susie and others, it is based on the false premise that Susie would never make distributions to (for example) Lucy and Mary. Moreover, even if that premise were true, Richard had been aware for many years of the relationships between family members, and there is nothing to suggest that he would not properly have considered them here.

(iii)   The suggestion that Richard failed to understand the tax effect (given the probability or risk that Susie would never allow any distributions to anyone) ignores the competing demands that existed in respect of the residue of Richard’s UK estate and Richard’s desire that the BPF should, if possible, be conserved as a dynastic asset, all of which he understood.

(4)   The Withers documents and the evidence of Mr Cooke and Ms Harris show very clearly that the 2009 Will represented Richard’s intentions.

(5)   Richard received the 2009 Will and Letter of Wishes by both email and letter and that they remained in his possession until he became ill in 2011. He had ample opportunity to review them and had he not understood, or had they not reflected his wishes, he could have amended them, but he never sought to do so.

(6)   The jurisdiction pursuant to which the Court may omit from probate particular words of a Will where they did not reflect the testator’s intentions has become largely redundant following the passing of section 21 of the Administration of Justice Act 1982, not least because that section permits the court to add words as well as to omit them. This jurisdiction could not properly be applied here. In Fuller v Strum [2002] 1 WLR 1097, Peter Gibson LJ said at 1108 “I do not doubt that it is possible for a court to find that part of a will did have the knowledge and approval of the deceased and another part did not. An example would be if a solicitor, who had been instructed to draft a will, obtains the deceased’s approval of the draft but subsequently before execution adds a clause without drawing it to the attention of the testator and keeps the executed will. But the circumstances in which it will be proper to fund such a curate’s egg of a will are likely to be rare”. None of Lucy’s evidence or cross examination has been directed at the possibility that Richard understood fully the remainder of the 2009 Will but not the appointment of Susie. Further, to exclude that part alone from probate would disturb the whole balance of the Will and so create a Will that does not reflect the testator’s intentions at the relevant time, and this would not be right.’

Conclusion

On an evidence based review following disclosure, it should therefore have been apparent, that the element of the counterclaim based upon the allegation of suspicious circumstances, whilst properly arguable, was in fact hopeless, and would in all likelihood fail at trial. That was the reality.

It is not known to the author whether an application for Chancery ENE/FDR was considered or proposed e.g. at the CMC. If proceedings had been stayed on an application by consent, to permit ADR, then perhaps a deal could eventually have been done to:

  • spare the family from having its dirty linen washed in public;
  • for nuisance value; and
  • to demonstrate goodwill,

which would have resulted in a considerable saving in costs and thereby preserved the size of the estate pie for a reasonable settlement to have been agreed.

The moral of the tale

A bird in the hand is better than two in the bush.

As Lord Neuberger warned in Gill v Woodall [2010], the moral of Thornton & Ors v Woodhouse & Anor is that,

‘Wills frequently give rise to feelings of disappointment or worse on the part of relatives and other would-be beneficiaries. Human nature being what it is, such people will often be able to find evidence, or to persuade themselves that evidence exists, which shows that the will did not, could not, or was unlikely to, represent the intention of the testatrix, or that the testatrix was in some way mentally affected so as to cast doubt on the will. If judges were too ready to accept such contentions, it would risk undermining what may be regarded as a fundamental principle of English law, namely that people should in general be free to leave their property as they choose, and it would run the danger of encouraging people to contest wills, which could result in many estates being diminished by substantial legal costs.’

Whilst the court may sympathize with an adult child of the testator who has been ‘cut-out’ of the will, they have no power to rewrite the testator’s will, or to make a determination based upon a moral sense of ‘right’ or ‘wrong’. Consequently, where clear ‘cold-headed’ mathematical calculation is substituted by ‘wishful thinking’, a claim is likely to fail. To succeed, what is required from the outset, is a critical forensic examination and evaluation of the legal merits, remedies, costs, and litigation risks, tempered by realism, i.e. clinical ‘due diligence’. The claimant can then make a calculated and informed decision about whether the candle is going to be worth the flame.

 

Getting it right from the start

The Bar Standards Board Handbook (April 2017) states,

‘rC3   You owe a duty to the court to act with independence in the interests of justice. This duty overrides any inconsistent obligations which you may have (other than obligations under the criminal law)… 

rC9     Your duty to act with honesty and integrity under CD3 includes the following requirements: …

  1. you must not draft any statement of case, witness statement, affidavit or other document containing:
  2. any statement of fact or contention which is not supported by your client or by your instructions;
  3. any contention which you do not consider to be properly arguable;
  4. any allegation of fraud, unless you have clear instructions to allege fraud and you have reasonably credible material which establishes an arguable case of fraud…’

The Chancery Guide (2017) further states,

‘Setting out allegations of fraud 

10.1   In addition to the matters which PD 16 requires to be set out specifically in the particulars of claim, a party must set out in any statement of case:

  • full particulars of any allegation of fraud, dishonesty, malice or illegality; and
  • where any inference of fraud or dishonesty is alleged, the facts on the basis of which the inference is alleged. 

10.2   A party should not set out allegations of fraud or dishonesty unless there is credible material to support the contentions made. Setting out such matters without such material being available may result in the particular allegations being struck out and may result in wasted costs orders being made against the legal advisers responsible.’ 

Before accepting instructions about drafting a statement of case where a claim has been formulated and thought through by a solicitor or the lay client, it is therefore incumbent on Counsel to scrutinize and properly evaluate the basis and merits of the claim before putting pen to paper.

Therefore drafting should always be preceded by an independent claim analysis by counsel.

In a contentious probate claim, because an executor may be held personally liable for costs if he is considered to have acted unreasonably in bringing legal proceedings against a third party for the benefit of the estate, or in defending proceedings brought against him as an executor, this analysis includes consideration of whether or not an application needs to be made for directions to bring or defend legal proceeding (i.e. for a Beddoe Order), to obtain costs protection before engaging in litigation. As an application will not be necessary where all the beneficiaries are ascertained, competent and agreed as to the course they want the executor to take, counsel will first need to establish whether in fact all of the beneficiaries have been ascertained, consulted, and are agreed.

The litigation risks of a solicitor who is not a specialist will, trust, and inheritance dispute practitioner, of formulating a misconceived claim, include; (i) striking out; (ii) summary judgment, and (iii) the award of a wasted costs order against the solicitor.

The perils of a solicitor formulating a legally defective claim, which regrettably is not entirely unknown in the field of contentious probate, are highlighted by the following remarks made by Master Matthews in Haastrup v Okorie & Ors [2016]:

  1. It is a matter of discretion in the court as to whether to strike out a claim for lack of reasonable grounds for bringing a claim. It is after all a strong thing to drive the claimant from the judgment seat. But despite the increasingly ingenious arguments of Mr Kolick (who, I emphasise, was not responsible for advising the Claimant to bring this action or for drafting the claim in support of it) it is clear that this claim was badly thought out from the beginning. It does not matter whether the Claimant was badly advised (and, if so, by whom) or whether he was advised of the risks and nonetheless insisted on going ahead. The bitter squabbles between the parties in this and the many other legal actions which they have launched against each other in this country have had more than their fair share so far of the limited resources available in our legal system. There are other claims still to proceed. This is no time to be carrying expensive passengers.
  2. On this basis I will strike out the claim in its entirety, as not disclosing any reasonable grounds for bringing the claim. The First Defendant’s application notice alternatively asks for summary judgment for the First Defendant, on the basis that the Claimant had no real prospect of succeeding at trial, and that there is no other compelling reason for a trial. Strictly, I do not need to deal with this alternative application. However, I will say this. On the material presently before me, but bearing in mind of course that the summary judgment jurisdiction was not the particular focus of the arguments made before me, I consider that, if I had not struck out the claim, I would have given summary judgment for the First Defendant…

The moral of the tale for lay clients is, get it right from the start, by instructing a specialist contentious probate practitioner, and if counsel is a registered public access practitioner and is authorised to conduct litigation, you can instruct him directly from the outset. You do not need a solicitor.

The moral for solicitors, particularly commercial and general civil litigators who dabble in contentious probate, is beware of your limitations, as the consequences are likely to prove expensive.

Barristers can provide advocacy services through law firms

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A self-employed Barrister who holds a dual capacity practice certificate (for which I qualify and can apply), is licensed to provide any advisory, drafting, and advocacy services exercising full rights of audience, to a firm of solicitors.

A dual capacity Barrister can enter into an umbrella contract for services with a firm of Solicitors, to provide advisory, drafting, and advocacy services to the firm’s lay clients:

  1. at the firm’s offices or elsewhere: and
  2. as and when required.

rS18 of the Bar Standards Board Handbook states,
‘You may only practise or be involved with the supply of legal services (whether reserved legal activities or otherwise) in more than one of the capacities listed in Rule S16 after:
.1 – having obtained an amended practising certificate from the Bar Standards Board which recognises the capacities in respect of which you are intending to practise; and
.2 – having agreed with each employer or authorised body with which you are involved a protocol that enables you to avoid or resolve any conflict of interests or duties arising from your practice and/or involvement in those capacities,
and provided always that you do not work in more than one capacity in relation to the same case or issue for the same client, at the same time.’

In for example a contentious probate hearing, the Barrister would appear, exercising full rights of audience, as a legal practitioner providing advocacy services to the law firm’s lay client. In which case, for the court’s record, the lay client is represented in the proceedings and at the hearing by the law firm, and not by the Barrister.

A law firm website can include the professional profile of a dual capacity Barrister who provides legal services to the firm under a contract for services. In principle such a Barrister could accurately be described as an ‘Associated/Affiliated Counsel’ (‘AC’ – pronounced ‘ace’).

From January 2014 overseas lawyers can also instruct and engage barristers directly to conduct litigation in the courts of England and Wales.
‘A barrister can now accept instructions directly from a foreign lawyer to provide advocacy services preparatory to appearing in Court in England or Wales without an English solicitor intermediary. The barrister cannot (unless he has the requisite conduct of litigation extension) step foot in Court without a solicitor (or other authorised litigator) but, if there were some urgent need to prepare for, say, an injunction, [he] could start work on the skeleton argument and oral arguments in parallel with the search for a suitable solicitor, subject to the client or foreign lawyer bringing in a solicitor by the time of appearing in Court.’ A summary note of changes to the rules on international practice published by the Bar Standards Board 20.01.2014.

Under Rs39.10 a Barrister can also contract with a foreign law firm to provide legal services to their clients which consist of foreign work. Foreign work means legal services of whatsoever nature relating to:

  1. court or other legal proceedings taking place or contemplated to take place outside England and Wales (e.g. in Gibraltar); or
  2. if no court or other legal proceedings are taking place or contemplated, any matter or contemplated matter not subject to the law of England and Wales.

This includes advice about international estate planning, corporate and trust litigation.

If you are interested in discussing the benefits of entering into an umbrella contract for services, under which I can provide niche contentious probate and estate planning services to your clients through your firm, please send an email to carl@ihtbar.com.

My article, ‘The Advocate and the Expert in a Testamentary Capacity Claim’ is published by The Expert Witness Journal in October (http://www.expertwitnessjournal.co.uk) and a copy will be available to download on the ‘Publications’ page at www.ihtbar.com.

Over the summer I have been writing up my sixth book, which I plan to publish on Kindle later this year, ‘Probate Inheritance & Co-Ownership Disputes 2015’. The working draft currently runs to 274 pages, and the book is scheduled for completion in October, to be priced at £14.99.

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Barristers peuvent fournir des services de sensibilisation par le biais des cabinets d’avocats

Un avocat travailleur indépendant qui détient un certificat de pratique de double capacité (pour que je qualifie et peut appliquer), est autorisée à fournir tout avis, la rédaction et des services de défense exercer les pleins droits de public, à un cabinet d’avocats.

Un avocat de double capacité peut conclure un contrat-cadre pour les services d’un cabinet d’avocats, pour donner de conseils, la rédaction et des services de représentation aux clients laïcs de l’entreprise:

  1. dans les bureaux de l’entreprise ou ailleurs: et
  2. en cas de besoin.

RS18 des Etats Manuel Conseil Bar normes,

«Vous ne pouvez pratiquer ou être impliqué dans la fourniture de services juridiques (si réservé activités juridiques ou autres) dans plus d’une des capacités énumérées à l’article S16 après:

.1 – Avoir obtenu un certificat d’exercice modifiée de la Commission Bar normes qui reconnaît les capacités à l’égard de laquelle vous avez l’intention de pratiquer; et

.2 – avoir convenu avec chaque employeur ou organisme habilité auprès duquel vous êtes impliqué un protocole qui vous permet d’éviter ou de résoudre tout conflit d’intérêts ou d’obligations découlant de votre pratique et / ou la participation à ces capacités,

et à condition toujours que vous ne travaillez pas dans plus d’un titre par rapport à la même affaire ou une question pour le même client, en même temps ».

Par exemple dans une audience d’homologation controversée, l’avocat semble, exercer les pleins droits de public, comme un avocat de fournir des services de défense au client laïque du cabinet d’avocats. Dans ce cas, pour le dossier de la cour, le client Lay est représenté dans les procédures et à l’audience par le cabinet d’avocats, et non par l’avocat.

Un site de cabinet peut inclure le profil professionnel d’un avocat à double capacité qui fournit des services juridiques à l’entreprise en vertu d’un contrat de services. En principe, une telle précision avocat pourrait être décrit comme un ‘Associated / avocat affilié »(« AC »- prononcé« ace »).

De Janvier 2014 avocats étrangers peuvent instruire et engager directement des avocats pour mener les litiges dans les tribunaux d’Angleterre et du Pays de Galles.

«Un avocat peut désormais accepter des instructions directement d’un avocat étranger de fournir des services de plaidoyer préparatoires à comparaître devant le tribunal en Angleterre ou au Pays de Galles sans avocat intermédiaire anglais. L’avocat ne peut pas (à moins qu’il ait la conduite requis d’extension de contentieux) pas du pied en cour sans avocat (ou un autre plaideur autorisé), mais, si il y avait un besoin urgent de se préparer à, disons, une injonction, [il] pourrait commencer à travailler sur l’argument de squelette et les plaidoiries en parallèle avec la recherche d’un avocat approprié, sous réserve que le client ou avocat étranger apportant un avocat au moment de comparaître devant le tribunal. »Une note de synthèse des modifications apportées aux règles sur la pratique internationale publiés par le Conseil 20/01/2014 Bar normes.

Sous Rs39.10 un avocat peut également contracter avec une société de droit étranger de fournir des services juridiques à leurs clients qui sont constitués de travail à l’étranger. Travail à l’étranger signifie services juridiques de toute nature relatifs à:

  1. tribunaux ou autres procédures juridiques en cours ou envisagées pour se déroulent en dehors du Pays de Galles et l’Angleterre (par exemple à Gibraltar); ou
  2. si aucune juridiction ou d’autres procédures judiciaires sont en cours ou envisagée, toute question ou envisagées question non soumis à la loi d’Angleterre et du Pays de Galles.

Cela inclut des conseils sur la planification successorale internationale, des entreprises et des litiges de confiance.

Si vous êtes intéressé à discuter les avantages de conclure un contrat-cadre pour les services, en vertu de laquelle je peux fournir des services de niche homologation contentieux et de planification successorale à vos clients par le biais de votre entreprise, s’il vous plaît envoyez un courriel à carl@ihtbar.com.

Mon article, «L’avocat et l’expert en la capacité de tester revendication” est publié par le témoin expert Journal en Octobre (http://www.expertwitnessjournal.co.uk) et une copie sera disponible au téléchargement sur les «Publications» Page au www.ihtbar.com.

Au cours de l’été, je suis en train d’écrire mon sixième livre, que je prévois de publier sur Kindle plus tard cette année, ‘homologation Héritage & Copropriété Litiges 2015 ». Le projet de travail fonctionne actuellement à 274 pages, et le livre est prévue pour l’achèvement en Octobre, pour être au prix de £ 14.99.

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Barristers können Dienstleistungen Interessenvertretung durch Anwaltskanzleien bieten

Ein selbstständiger Rechtsanwalt, der eine Doppelfunktion der Praxis-Zertifikat besitzt (für die ich zu qualifizieren und kann Aufpreis), ist lizenziert, jede Beratung bieten, Ausarbeitung und Interessenvertretung Dienstleistungen Ausübung Vollständige Rechte der Zuschauer auf eine Anwaltskanzlei.

Ein Dual-Kapazität Barrister kann in einem Rahmenvertrag für Dienstleistungen mit einer Anwaltskanzlei, um Laien Mandanten der Kanzlei ein, um Beratungs- bereitzustellen, Ausarbeitung und Interessenvertretung Dienstleistungen:

  1. in den Geschäftsräumen des Unternehmens oder an anderer Stelle: und
  2. und, wenn erforderlich.

RS18 der Bar Standards Board Handbuch Staaten,

“Sie dürfen nur zu üben oder mit der Lieferung von Rechtsdienstleistungen (ob vorbehalten Rechtsaktivitäten oder anderweitig) in mehr als einem der in Regel S16 nach aufgelisteten Kapazitäten einbezogen werden:

.1 – Einholung einen geänderten Üben Zertifikat von der Bar Standards Board, die die Kapazitäten, für die Sie beabsichtigen, zu üben erkennt; und

.2 – nach mit jedem Arbeitgeber oder autorisierte Stelle, mit dem Sie ein Protokoll, das Sie zu vermeiden oder zu lösen, Interessenkonflikte oder Pflichten aus Ihrer Praxis und / oder Beteiligung an einer dieser Eigenschaften ermöglicht beteiligt sind vereinbart,

und immer vorausgesetzt, dass Sie nicht in mehr als einer Kapazität im Verhältnis zu den gleichen Fall oder Thema für den gleichen Kunden zu arbeiten, zur gleichen Zeit. ”

In beispielsweise einem zänkischen probate Anhörung würde die Barrister erscheinen, trainieren Vollständige Rechte des Publikums, als ein Rechtsanwalt Bereitstellung von Dienstleistungen Interessenvertretung, um Laien Kunden der Kanzlei. In diesem Fall für das Gericht die Aufzeichnung, die Laien-Client ist in dem Verfahren und in der mündlichen Verhandlung von der Anwaltskanzlei vertreten, und nicht durch die Barrister.

Eine Anwaltskanzlei Website können die Berufsbild eines Dual Kapazität Barrister, die bietet Rechtsberatung für das Unternehmen im Rahmen eines Vertrags für Dienstleistungen umfassen. Im Prinzip könnte ein solcher Barrister genau wie “verbundenes / Affiliated Counsel” (- ausgesprochen ‘Ass’ ‘AC’) beschrieben.

Ab Januar 2014 im Ausland Anwälte können auch unterweisen und zu engagieren Anwälte direkt an Rechtsstreitigkeiten vor den Gerichten von England und Wales durch.

“Ein Rechtsanwalt kann Anweisungen direkt akzeptieren jetzt von einem ausländischen Anwalt, um Interessenvertretung Dienstleistungen zur Vorbereitung der in Court in England oder Wales erscheinen, ohne einen englischen Anwalt Intermediär bereitzustellen. Der Rechtsanwalt kann nicht (es sei denn, er hat die erforderliche Prozessführung Erweiterung) Schritt Fuß in Court ohne Anwalt (oder andere autorisierte Prozessanwalt), aber, wenn es eine dringende Notwendigkeit, für, sagen wir vorbereiten, eine einstweilige Verfügung, [er] könnte der Arbeit beginnen auf das Skelett verhandelt und mündliche Argumente, die parallel zu der Suche nach einem geeigneten Anwalt, vorbehaltlich der Client oder ausländischer Anwalt bringen in einem Anwalt bis zum Zeitpunkt der vor Gericht zu erscheinen. “eine Zusammenfassung der Änderungen an den Regeln des internationalen Praxis veröffentlicht die Bar Standards Board 2014.01.20.

Unter Rs39.10 ein Barrister kann auch mit einer ausländischen Rechtsanwaltskanzlei beauftragen, Rechtsdienstleistungen für ihre Kunden, die von ausländischen Arbeits bestehen bereitzustellen. Ausländische Arbeit bedeutet, Rechtsdienstleistungen jeglicher Art in Bezug auf:

  1. Gericht oder einer anderen Gerichtsverfahren stattfindet oder in Betracht gezogen, außerhalb England und Wales (zB in Gibraltar) zu ergreifen; oder
  2. wenn kein Gericht oder einer anderen Gerichtsverfahren stattfinden oder in Erwägung gezogen, jede Materie oder Materie in Betracht gezogen, nicht nach dem Recht von England und Wales.

Dies beinhaltet Beratung über internationale Nachlassplanung, Unternehmens- und Treuhandrechtsstreitigkeiten.

Wenn Sie Interesse an der Erörterung der Vorteile der Abschluss eines Rahmenvertrags für Dienstleistungen, unter denen ich Nischen strittigen probate und Nachlassplanung Dienstleistungen für Ihre Kunden über Ihr Unternehmen bieten sich bitte per Email an carl@ihtbar.com.

Meine Artikel “The Advocate und der Experte in einem Testierfähigkeit Anspruch ‘durch die Expert Witness Journal im Oktober veröffentlicht (http://www.expertwitnessjournal.co.uk) und eine Kopie wird zur Verfügung, um auf die” Veröffentlichungen “herunterzuladen Seite an www.ihtbar.com.

Im Laufe des Sommers habe ich schreibe meine sechste Buch, das ich plane, auf Kindle noch in diesem Jahr zu veröffentlichen, “Probate Vererbung & Co-Eigentumsfragen 2015”. Der Arbeitsentwurf läuft derzeit auf 274 Seiten, und das Buch wird voraussichtlich im Oktober geplant, bei £ 14,99 erhältlich sein.

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Avvocati possono fornire servizi di difesa attraverso studi legali

Un barrister lavoratori autonomi in possesso di un certificato di capacità doppia pratica (per il quale mi qualifico e può essere a pagamento), è concesso in licenza per fornire consulenza, redazione, e servizi di difesa di esercitare il pieno diritto di pubblico, di uno studio legale.

Un barrister duplice capacità può entrare in un contratto quadro per i servizi con una ditta di Solicitors, per fornire consulenza, redazione, e servizi di sostegno per i clienti laici della ditta:

  1. presso gli uffici della società o altrove: e
  2. come e quando richiesto.

RS18 degli stati Bar Standards Board Handbook,

‘Si può solo praticare o essere coinvolti con la fornitura di servizi legali (se riservata attività legali o di altro tipo) in più di una delle capacità di cui all’articolo S16 dopo:

.1 – aver ottenuto un certificato di pratica modificata della Bar Standards Board che riconosce le capacità per le quali avete intenzione di praticare; e

.2 – dopo aver concordato con ciascun datore di lavoro o ente autorizzato con il quale si è coinvolti un protocollo che consente di evitare o risolvere qualsiasi conflitto di interessi o diritti derivanti dalla vostra pratica e / o il coinvolgimento in tali qualità,

e fermo restando che non si lavora in più di una capacità in relazione allo stesso caso o un problema per lo stesso cliente, allo stesso tempo. ‘

Per esempio in una audizione di successione contenziosa, il barrister sembrerebbe, esercitando pieni diritti di pubblico, come un avvocato che fornisce servizi di sostegno per cliente laico dello studio legale. In questo caso, per il record della corte, il client laico è rappresentato nel procedimento e in udienza dallo studio legale, e non dal Barrister.

Un sito web studio legale può includere il profilo professionale di un barrister duplice veste che fornisce servizi legali per l’azienda nell’ambito di un contratto di servizi. In linea di principio tale barrister potrebbe essere accuratamente descritto come un ‘Associated / Counsel Affiliato’ (‘AC’ – pronunciato ‘asso’).

Dal gennaio 2014 gli avvocati stranieri possono anche incaricare e coinvolgere direttamente gli avvocati per condurre contenzioso nei tribunali di Inghilterra e Galles.

‘Un avvocato può ora accettare istruzioni direttamente da un avvocato straniero per fornire servizi di patrocinio preparatori di comparire in tribunale in Inghilterra o in Galles senza un avvocato intermediario inglese. L’avvocato non può (meno che non abbia il comportamento richiesto di estensione contenzioso) piede passo in tribunale senza un avvocato (o altro litigator autorizzato), ma, se ci fosse una necessità urgente per prepararsi per, diciamo, una ingiunzione, [egli] potrebbe iniziare a lavorare sull’argomento scheletro e argomentazioni orali in parallelo con la ricerca di un avvocato adatto, soggetta al cliente o avvocato straniero portando a un avvocato per il momento di comparire in tribunale. ‘Una nota di sintesi delle modifiche alle norme in materia di prassi internazionale pubblicato da il Bar Standards Board 2014/01/20.

Sotto Rs39.10 un barrister può anche contrarre con uno studio legale straniero per fornire servizi legali ai loro clienti che consistono di lavoro straniero. Opera straniera significa servizi legali di qualsiasi natura relativi a:

  1. giudiziarie o altri procedimenti legali in atto o previste condotte al di fuori dell’Inghilterra e del Galles (ad esempio a Gibilterra); o
  2. se nessun tribunale o altri procedimenti legali si stanno svolgendo o previste, qualsiasi materia o contemplato materia non soggetta alla legge di Inghilterra e Galles.

Questo comprende consigli sulla pianificazione immobiliare internazionale, delle imprese e la fiducia contenzioso.

Se siete interessati a discutere i vantaggi di stipulare un contratto quadro per i servizi, in base al quale posso fornire servizi di nicchia di successione contenzioso e pianificazione di proprietà ai vostri clienti attraverso la vostra azienda, si prega di inviare una email a carl@ihtbar.com.

Il mio articolo, ‘L’avvocato e l’esperto in una testamentarie Capacità Claim’ è pubblicato da The Expert Witness Journal di ottobre (http://www.expertwitnessjournal.co.uk) e una copia sarà disponibile per il download sulle “Pubblicazioni” pagina alla www.ihtbar.com.

Durante l’estate ho scritto il mio sesto libro, che ho intenzione di pubblicare su Kindle entro la fine dell’anno, ‘Probate Ereditarietà e Comproprietà Vertenze 2015’. La bozza di lavoro attualmente si applica 274 pagine, e il libro è prevista per il completamento nel mese di ottobre, ad un prezzo di £14,99.

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Los abogados puede proporcionar servicios de defensa a través de bufetes de abogados

Un abogado por cuenta propia que posee un certificado práctica la capacidad dual (para los que califico y puedo aplicar), tiene licencia para proporcionar ningún asesoramiento, redacción y servicios de defensa ejercer plenos derechos de audiencia, a una firma de abogados.

Un Barrister capacidad dual puede entrar en un contrato marco de servicios con una empresa de abogados, para proporcionar asesoramiento, redacción y servicios de defensa a clientes laicos de la empresa:

  1. en las oficinas de la empresa o en otra parte, y
  2. cuando sea necesario.

RS18 de los estados Bar Consejo de Normas del Manual,

‘Sólo puede practicar o estar involucrado en la prestación de servicios legales (ya sea reservada actividades legales o de otro tipo) en más de una de las capacidades que figuran en la Regla S16 después de:

.1 – haber obtenido un certificado de práctica modificada de la Junta Bar Normas que reconoce las capacidades para las que se tiene la intención de practicar; y

.2 – habiendo acordado con cada empleador u organismo autorizado con el que está involucrado un protocolo que le permite evitar o resolver cualquier conflicto de intereses u obligaciones derivados de su práctica y / o participación en esas capacidades,

y ha proporcionado siempre que usted no trabaja en más de una capacidad en relación con el mismo caso o asunto para el mismo cliente, al mismo tiempo. ”

En, por ejemplo, una audiencia de legalización contenciosa, aparecería el Barrister, ejercitar los derechos de pleno derecho de audiencia, como un profesional del derecho que proporciona servicios de defensa a clientes laico de la firma de abogados. En cuyo caso, para el expediente de la corte, el cliente laico está representado en el procedimiento y en la vista por el bufete de abogados, y no por el abogado.

Un sitio web de la firma de abogados puede incluir el perfil profesional de un abogado capacidad dual que proporciona servicios legales a la empresa en virtud de un contrato de servicios. En principio tal Barrister precisión podría ser descrito como un “asociado / Asesor Afiliado ‘(‘ AC ‘- pronunciado’ ace ‘).

Desde enero 2014 los abogados en el extranjero también pueden instruir e involucrar abogados directamente para llevar a cabo litigios en los tribunales de Inglaterra y Gales.

“Un abogado puede ahora aceptar instrucciones directamente de un abogado extranjero para proporcionar servicios de defensa preparatorias de aparecer en la corte en Inglaterra o Gales sin un abogado intermediario Inglés. El abogado no puede (a menos que tenga el comportamiento requerido de extensión litigio) Paso de pie en la corte sin un abogado (u otro litigante autorizado) pero, si hubiera alguna urgencia de prepararse para, por ejemplo, una orden judicial, [que] podría empezar a trabajar en el argumento de esqueleto y los argumentos orales en paralelo con la búsqueda de un abogado adecuado, sujeto a que el cliente o el abogado extranjero traer a un abogado en el momento de aparecer en la corte. “Una nota resumen de los cambios en las normas sobre prácticas internacionales publicados por la Junta Bar Normas 01/20/2014.

Bajo Rs39.10 un abogado también puede contratar con una firma de abogados extranjeros para proporcionar servicios legales a sus clientes que constan de trabajo en el extranjero. Trabajo en el extranjero significa que los servicios jurídicos de cualquier naturaleza relacionados con:

  1. judiciales u otros procedimientos legales que tienen lugar o previstas se lleven a cabo fuera de Inglaterra y Gales (por ejemplo, en Gibraltar); o
  2. si ningún tribunal u otros procedimientos legales están teniendo lugar o contempla, cualquier asunto o contempla cuestión no está sujeto a las leyes de Inglaterra y Gales.

Esto incluye consejos sobre la planificación del patrimonio internacional, corporativo y litigio confianza.

Si usted está interesado en la discusión de los beneficios de la celebración de un contrato marco de servicios, en virtud del cual puedo prestar servicios nicho de legalización polémico y de planificación de sucesión a sus clientes a través de su empresa, por favor envíe un correo electrónico a carl@ihtbar.com.

Mi artículo, ‘El Abogado y el Experto en una Reclamación Capacidad testamentaria “es publicado por el perito Journal en octubre (http://www.expertwitnessjournal.co.uk) y una copia estarán disponibles para su descarga en el’ Publicaciones ‘ página en www.ihtbar.com.

Durante el verano he estado escribiendo mi sexto libro, que tengo la intención de publicar en Kindle a finales de este año, ‘Sucesiones Sucesiones y Co-Propietario de Controversias de 2015’. El borrador de trabajo se ejecuta actualmente a 274 páginas, y el libro está programada para completarse en octubre, a un precio de £ 14.99.

Instructing a Barrister directly

Englishflag

  • Instructing a Barrister directly.
  • My new article – ‘The advocate and the expert in a testamentary capacity claim’.
  • Guided Settlement instead of mediation? – A new form of ADR.
  • My new course – ‘Contentious Probate Claims: Civil Procedure & Chancery Practice’.
  • The ‘Chancery Club’.

Instructing a Barrister directly

The public access scheme of the Bar allows a member of the public (including a family member on their behalf and an executor or trustee), to instruct a registered public access barrister directly, i.e. without the involvement of a solicitor, in relation to:

(i)      a civil dispute (e.g. a contentious probate case in mediation or the High Court); and

(ii)     an estate planning exercise resulting in the drafting of tax-efficient will/trusts.

Under the public access scheme an intermediary, e.g. a financial advisor, family office, wealth management company, and a private bank, can also directly instruct a barrister on behalf of their lay client.

By instructing a barrister directly, a client saves the cost of paying for a solicitor. A barrister can also accept instructions where a solicitor is already acting.

I am a registered Public Access Barrister and can be instructed directly by a member of the public (including a family member on their behalf and an executor or trustee), a financial advisor, a family office, a wealth management company, and a private bank, anywhere in the World (e.g. in Marbella).

From January 2014 overseas lawyers can also instruct and engage barristers directly to conduct litigation in the courts of England and Wales: http://www.barcouncil.org.uk/media/275099/international_committee_summary_of_changes_to_the_rules_on_international_practice_31_01_2014.pdf

To request a copy of my ‘Guide to instructing a public access barrister in a civil case’ please send an email to carl@ihtbar.com.

To enquire about the suitability of the public access scheme and to instruct me directly, please telephone the Senior Clerk at 1 Essex Court, Mr Ian Hogg, on 020 7936 3030. www.1ec.co.uk.

For more information about the Public Access Scheme please read the Bar Standards Board Public Access Scheme guidance for members of the public: https://www.barstandardsboard.org.uk/media/1666529/3__the_public_access_scheme_guidance_for_lay_clients.pdf.

My new article – ‘The advocate and the expert in a testamentary capacity claim’

My new article, ‘The advocate and the expert in a testamentary capacity claim’ has been submitted for publication in ‘The Expert Witness Journal’: http://www.expertwitnessjournal.co.uk/ and is scheduled for publication in October ahead of the Bond Solon ‘Annual Expert Witness Conference’ in London in November: http://www.bondsolon.com/courses/annual-expert-witness-conference/. A copy of the article will be posted on the Publications page at www.ihtbar.com following publication.

Guided Settlement instead of mediation? – A new form of ADR

In May I innovated a new form of alternative dispute resolution which I have named ‘Guided Settlement’. This process has its roots in both ENE and mediation, but is neither because the settlement ‘Guide’ (e.g. a neutral Barrister TEP jointly appointed by the parties in a contentious probate, trust, or Inheritance Act claim) neither:

(i)      determines any issues; nor

(ii)     acts as an evaluative mediator.

The role of the Guide (as a technically proficient specialist practitioner and creative commercial problem solver) is to:

(i)      analyse the legal merits of the claim and inherent litigation risks;

(ii)     design a commercial settlement methodology; and

(iii)    help the parties to communicate, so that they can use the methodology (with crunched figures based upon independent asset valuations) as a framework to explore and construct overall terms of settlement.

Throughout the process the Guide thinks freely (including outside the box) and generates creative solutions, i.e. acts as a neutral creative problem solver who has no partisan loyalties or personal stake in the dispute.

In e.g. a probate dispute, the basic procedural steps are as follows:

(i)      the parties (through their solicitors) obtain and jointly pay for an inventory and valuation of the estate assets, i.e. to determine the size of the estate pie (‘Valuations’);

(ii)     the solicitors acting for each party take instructions from their respective clients about their own commercial needs preferences and priorities (a ‘Commercial analysis’);

(iii)    instead of appointing a mediator the parties jointly appoint a Barrister TEP to act as a settlement ‘Guide’, who:

(a)     undertakes a fixed fee preliminary evaluation of the legal merits of the claim, litigation risks, and costs, and sets out his conclusions in the form of a grid/schedule, i.e. a legal risk analysis (‘LRA’); and

(b)     develops a commercial / arithmetical (i.e. number crunched) methodology for settling the dispute based upon the:

–        Valuations;

–        Commercial Analysis provided by each party’s solicitor; and

–        LRA,

(the ‘Settlement Framework’), which is circulated by e-mail amongst the parties before they meet to settle the claim.

(iv)    In a fixed-fee meeting (e.g. of up to one day), the parties’ solicitors, with or without their clients in attendance, and with full authority to settle or access to instructions over the telephone, meet with the Guide to explore and construct overall terms of settlement. The meetings take place in separate rooms in a neutral venue, e.g. at the Barrister’s Chambers.

(v)     Using the Settlement Framework, the Guide works with each party to jointly generate settlement proposals to:

(a)     reduce the issues in dispute (i.e. remove them from the claim equation); and

(b)     create momentum, leading to an overall deal.

Like mediation this may require more than one meeting.

(vi)    Unlike a mediator, the Guide uses his technical knowledge of the legal issues in dispute and problem-solving skills to create inventive settlement proposals for which neither side will lose face if rejected, i.e. because they are the Barrister’s ideas, and if agreed, can be claimed and owned as the product of a joint commercial collaboration between the parties.

Where Guided Settlement is entered into following the instruction of experts, the steps would need to be modified to enable the Guide to receive expert reports before developing a Methodology. If experts have not been appointed, the parties could agree upon the appointment of a single joint-expert to assist the Guide.

My new course –  ‘Contentious Probate Claims: Civil Procedure & Chancery Practice’

I have started to write up the course presentation notes for my new 3 hour training course for solicitors entitled, Contentious Probate Claims: Civil Procedure & Chancery Practice’.

The topics discussed include:

  • Preliminary issues
  • Standing
  • Jurisdiction
  • Limitation periods
  • Investigating the facts, law, evidence, & CPR
  • Chronology
  • Proof of evidence
  • My standard ‘Case Analysis’ template
  • Protocol compliance
  • Issue
  • Service
  • Acknowledgment of service
  • Defence
  • Reply
  • Court’s case management powers
  • Interim applications
  • Listing
  • Directions questionnaires
  • Track allocation and directions
  • Case management conference
  • Evidence and disclosure
  • List of documents
  • Inspection of documents
  • Witness statements
  • Experts’ reports
  • Without prejudice meetings of experts
  • Pre-trial checklists
  • Listing for trial
  • Pre-trial review
  • Preparation of trial bundles and skeleton arguments
  • Trial
  • ADR and recent developments

The ‘Chancery Club’

Solicitors and firms can opt out of CPD and adopt the new SRA approach which places competence at the heart of learning, and does not require training providers to be authorised by the SRA. This becomes mandatory on 1 November 2016. Under the new approach the SRA allow solicitors to acquire training in their own time and to suit their lifestyle. From November 2015 I will be organising informal quarterly meetings for solicitors, barristers, TEP’s, and accountants to get together in London, Leicester, and Newcastle, to discuss recent developments in contentious probate cases. The meetings will take place e.g. in a restaurant where you can buy your own food and refreshments (and I will enquire about the availability of the Members’ Common Room at Lincoln’s Inn), attendance is free, and you can obtain training points by attending. If any member of the club has written an article blog or LinkedIn post about a recent case they can circulate it amongst the other members by email beforehand. To enquire about joining the Chancery Club and about future events please send an email to carl@ihtbar.com.

French-flagTITRE: charger directement un avocat

charger directement un avocat.

  • Mon nouvel article – «L’avocat et l’expert dans une revendication de la capacité de tester.
  • Règlement à la place de la médiation guidée? – Une nouvelle forme d’ADR.
  • Mon nouveau cours – «contentieux revendications homologation: procédure civile et Chancery Practice ‘.
  • Le ‘chancellerie Club’.

Charger directement un avocat

Le schéma de la barre d’accès public permet à un membre du public (y compris un membre de la famille en leur nom et d’un exécuteur testamentaire ou fiduciaire), de charger un avocat de l’accès du public enregistrés directement, donc sans la participation d’un avocat, en ce qui concerne:

(I) d’un litige civil (par exemple, un cas d’homologation controversée dans la médiation ou la Haute Cour); et

(Ii) un exercice de planification successorale résultant à la rédaction de rendement fiscal sera / fiducies.

Sous le régime d’accès public un intermédiaire, par exemple, un conseiller financier, family office, société de gestion de patrimoine, et une banque privée, peuvent également charger directement un avocat au nom de leur client laïque.

En chargeant un avocat directement, un client économise le coût de payer pour un avocat. Un avocat peut également accepter d’instructions où un avocat agit déjà.

Je suis un accès public avocat inscrit et peut être chargé directement par un membre du public (y compris un membre de la famille en leur nom et d’un exécuteur testamentaire ou fiduciaire), un conseiller financier, un bureau de la famille, une société de gestion de patrimoine, et une banque privée , partout dans le monde (par exemple à Marbella).

De Janvier 2014 avocats étrangers peuvent instruire et engager directement des avocats pour mener les litiges dans les tribunaux d’Angleterre et du Pays de Galles: http://www.barcouncil.org.uk/media/275099/international_committee_summary_of_changes_to_the_rules_on_international_practice_31_01_2014.pdf.

Pour obtenir une copie de mon «Guide de l’instruction d’un avocat de l’accès du public dans une affaire civile ‘s’il vous plaît envoyez un courriel à carl@ihtbar.com.

Pour vous renseigner sur la pertinence du régime de l’accès du public et de me charger directement, s’il vous plaît téléphoner au greffier principal à 1 Essex Cour, M. Ian Hogg, au 020 7936 3030. www.1ec.co.uk.

Pour plus d’informations sur le programme d’accès public s’il vous plaît lire l’directives du Conseil du Bar normes Public Access Scheme pour les membres du public: https://www.barstandardsboard.org.uk/media/1666529/3__the_public_access_scheme_guidance_for_lay_clients.pdf.

Mon nouvel article – ‘L’avocat et l’expert dans une revendication de la capacité de tester ‘

Mon nouvel article, «L’avocat et l’expert dans une revendication de la capacité de tester ‘a été soumis pour publication dans« Le témoin expert Journal’: http://www.expertwitnessjournal.co.uk/. et est prévue pour la publication en Octobre avant ‘annuel Expert Conférence Témoin du Bond Solon à Londres en Novembre: http://www.bondsolon.com/courses/annual-expert-witness-conference/.. Une copie de l’article sera affiché sur la page Publications au www.ihtbar.com suivant la publication.

Guidé règlement à la place de la médiation? – Une nouvelle forme d’ADR

En mai, je innové une nouvelle forme de règlement extrajudiciaire des différends qui je l’ai nommé «règlement guidée”. Ce processus a ses racines à la fois dans l’ENE et la médiation, mais est ni parce que le règlement «Guide» (par exemple, un avocat neutre TEP nommé conjointement par les parties à un contentieux homologation, la confiance, ou de la revendication loi sur les successions) ni:

(I) détermine toutes les questions; ni

(Ii) agit comme un médiateur évaluative.

Le rôle du guide (comme un médecin spécialiste techniquement compétent et créatif Problem Solver commerciale) est de:

(I) d’analyser le bien-fondé juridique de la réclamation et les risques de litiges inhérents;

(Ii) concevoir une méthodologie de règlement commerciale; et

(Iii) aider les parties à communiquer, afin qu’ils puissent utiliser la méthodologie (avec chiffres croqué basés sur la valorisation des actifs indépendants) comme un cadre pour explorer et construire termes globale du règlement.

Tout au long du processus, le Guide pense librement (y compris hors de la boîte) et génère des solutions créatives, à savoir les actes comme un solutionneur de problèmes créative neutre qui n’a pas de loyautés partisanes ou intérêt personnel dans le différend.

Dans par exemple, un différend d’homologation, les étapes de la procédure de base sont les suivantes:

(I) les parties (par le biais de leurs avocats) obtenir et payer solidairement pour un inventaire et une évaluation des actifs immobiliers, soit pour déterminer la taille de la tarte à la succession (‘évaluations’);

(Ii) les avocats agissant pour chaque partie de prendre des instructions de leurs clients respectifs sur leurs propres préférences et priorités des besoins commerciaux (une «analyse commerciale ‘);

(Iii) au lieu de nommer un médiateur les parties nomment conjointement un avocat TEP à agir comme un règlement «Guide», qui:

(A) entreprend une évaluation préliminaire de frais fixes du fondement juridique de la demande, les risques de litiges, et les coûts, et énonce ses conclusions sous la forme d’une grille / horaire, à savoir juridique une analyse des risques («LRA»); et

(B) développe une activité commerciale / arithmétique (nombre croqué) méthodologie pour régler le différend sur la base du:

– Les valorisations;

– Analyse commerciale fournie par l’avocat de chaque partie; et

– LRA,

(Le «Cadre de règlement»), qui est distribué par e-mail entre les parties avant de se rencontrer pour régler la revendication.

(Iv) Lors d’une réunion à honoraires fixes (par exemple jusqu’à une journée), les avocats des parties, avec ou sans leurs clients présents, et avec la pleine autorité pour régler ou l’accès à des instructions par téléphone, rencontre avec le Guide de explorer et construire des termes généraux du règlement. Les réunions ont lieu dans des chambres séparées dans un lieu neutre, par exemple, à Les Chambres de l’avocat.

(V) Utiliser le cadre de règlement, le Guide travaille avec chaque partie pour générer conjointement des propositions de règlement à:

(A) de réduire les questions en litige (soit les retirer de l’équation de la demande); et

(B) créer une dynamique, conduisant à un accord global.

Comme la médiation cela peut nécessiter plus d’une réunion.

(Vi) la différence d’un médiateur, le Guide utilise ses connaissances techniques sur les questions de droit en litige et les compétences de résolution de problèmes pour créer des propositions de règlement inventifs pour laquelle aucune des deux parties va perdre la face si elle est rejetée, soit parce qu’ils sont les idées de l’avocat, et si convenu , peut être revendiquée et appartenant comme le produit d’une collaboration commerciale conjointe entre les parties.

Où règlement guidée est entré en suivant les instructions d’experts, devraient être modifiées pour permettre le Guide de recevoir des rapports d’experts avant d’élaborer une méthodologie les étapes. Si les experts ont pas été nommé, les parties pourraient convenir de la nomination d’un seul expert commun pour aider le Guide.

Mon nouveau cours – ‘contentieux revendications homologation: procédure civile et Chancery Practice ‘

Je l’ai commencé à écrire les notes de cours de présentation pour mon nouveau cours de formation de 3 heures pour les avocats intitulé «contentieux revendications homologation: procédure civile et la chancellerie Practice ‘.

Les sujets abordés comprennent:

questions préliminaires

– Permanent

– Compétence

– Délais de prescription

  • enquêter sur les faits, le droit, la preuve, et RCR

– Chronologie

– Preuve de la preuve

– Modèle ‘Analyse de cas «Mon norme

  • le respect du protocole
  • Problème
  • service
  • Reconnaissance du service
  • Défense
  • Répondre
  • pouvoirs de gestion des cas de la Cour
  • applications intermédiaires
  • Annonce
  • Directions questionnaires
  • allocation et directions piste
  • conférence de gestion de cas
  • La preuve et la divulgation
  • Liste des documents
  • L’inspection des documents
  • Déclarations de témoins
  • les rapports des experts
  • Sans préjudice de réunions d’experts
  • listes de contrôle préalables au procès
  • Liste pour le procès
  • La revue de pré-procès
  • Préparation des faisceaux d’essai et les arguments de skeleton
  • Essai
  • ADR et les développements récents

Le ‘Chancellerie Club’

Procureurs et les entreprises peuvent choisir de CPD et d’adopter la nouvelle approche SRA qui place la compétence au cœur de l’apprentissage, et ne nécessite pas les prestataires de formation pour être autorisés par le SRA. Cela devient obligatoire le 1er Novembre 2016. En vertu de la nouvelle approche de la SRA permet avocats d’acquérir une formation dans leur propre temps et en fonction de leur mode de vie. De Novembre 2015 je serai organiser des réunions trimestrielles informelles pour les avocats, les TEP, de comptables et de se réunir à Londres, Leicester, et Newcastle, pour discuter des développements récents dans les cas d’homologation litigieuses. Les réunions auront lieu par exemple dans un restaurant où vous pouvez acheter votre propre nourriture et des rafraîchissements (et je vais me renseigner sur la disponibilité de la salle commune des membres à l’Auberge de Lincoln), la participation est gratuite, et vous pouvez obtenir des points de formation en assistant. Si un membre du club a écrit un blog de l’article ou post LinkedIn sur une affaire récente, ils peuvent circuler parmi les autres membres par e-mail à l’avance. Pour en savoir davantage sur l’adhésion à la chancellerie Club et sur les événements futurs s’il vous plaît envoyez un courriel à carl@ihtbar.com.

German flagTITEL: direkt Anweisen eines Barrister

direkt Anweisen eines Barrister.

  • Ihr neuer Artikel – “Der Advokat und der Experte in einem Testierfähigkeit Anspruch.
  • Geführte Settlement statt Mediation? – Eine neue Form der ADR.
  • Meine neuen Kurs – ‘Streit Probate Ansprüche: Zivilprozess & Chancery Practice “.
  • Der ‘Chancery Club “.

Direkt Anweisen eines Barrister

Der öffentliche Zugang Schema der Bar erlaubt ein Mitglied der Öffentlichkeit (einschließlich einem Familienmitglied in ihrem Namen und ein Vollstrecker oder Treuhänder), um ein registriertes öffentlichen Zugang Rechtsanwalt direkt anweisen, dh ohne Beteiligung eines Anwalts, in Bezug auf:

(I) eine Zivilrechtsstreit (zB ein umstrittenes probate Fall in der Mediation oder dem High Court); und

(Ii) ein Nachlassplanung Übung, was zu der Ausarbeitung der steuereffizienten Willen / Trusts.

Unter dem öffentlichen Zugangsregelung ein Vermittler, zB ein Finanzberater, Family Office, Vermögensverwaltungsgesellschaft und eine Privatbank, kann auch direkt anweisen, einen Anwalt im Namen ihrer Laien Client.

Durch die direkte Beauftragung eines Rechtsanwalts, spart ein Kunde die Kosten für die Zahlung für einen Anwalt. Ein Anwalt kann auch akzeptieren, Anweisungen, wo ein Anwalt bereits fungiert.

Ich bin eine eingetragene Public Access Barrister und kann direkt von einem Mitglied der Öffentlichkeit (einschließlich einem Familienmitglied in ihrem Namen und ein Vollstrecker oder Treuhänder), einem Finanzberater, Family Office, einer Vermögensverwaltungsgesellschaft und einer Privatbank angewiesen werden, , überall in der Welt (zB in Marbella).

Ab Januar 2014 im Ausland Anwälte können auch unterweisen und zu engagieren Anwälte direkt an Rechtsstreitigkeiten vor den Gerichten von England und Wales durchzuführen: http://www.barcouncil.org.uk/media/275099/international_committee_summary_of_changes_to_the_rules_on_international_practice_31_01_2014.pdf.

Um eine Kopie meiner “Leitfaden für die Beauftragung eines öffentlich zugänglichen Anwalt in einem Zivilprozess” fordern Sie bitte per Email an carl@ihtbar.com..

Um über die Eignung des öffentlichen Zugangsregelung zu erkundigen und um mich direkt anzuweisen, rufen Sie bitte die Profi-Clerk bei 1 Essex Court, Herr Ian Hogg, auf 020 7936 3030. www.1ec.co.uk.

Für weitere Informationen über den Zugang der Öffentlichkeit Scheme lesen Sie bitte die Bar Standards Board Public Access Scheme Leitlinien für die Öffentlichkeit: https://www.barstandardsboard.org.uk/media/1666529/3__the_public_access_scheme_guidance_for_lay_clients.pdf..

Meine neuen Artikels – ‘Der Advokat und der Experte in einem Testierfähigkeit Anspruch

Mein neuer Artikel, “Der Anwalt und der Experte in einer Testierfähigkeit Anspruch ‘zur Veröffentlichung in” The Expert Witness Journal http://www.expertwitnessjournal.co.uk/ und für die Veröffentlichung im Oktober vor der planmäßigen: “vorgelegt Die Anleihe Solon ‘Annual Expert Witness Conference “in London im November: http://www.bondsolon.com/courses/annual-expert-witness-conference/.. Eine Kopie des Artikels wird auf der Seite Veröffentlichungen am www.ihtbar.com nach der Veröffentlichung bekannt gegeben.

Geführte Settlement statt Mediation? – Eine neue Form von ADR

Im Mai innoviert ich eine neue Form der alternativen Streitbeilegung, die ich ‘Guided Settlement’ benannt. Dieser Prozess hat seine Wurzeln in beiden ENE und Vermittlung, aber ist weder aufgrund der Siedlung ‘Guide’ (zB ein neutrales Barrister TEP von den Parteien gemeinsam in einer strittigen probate, Vertrauen, oder Erbgesetz Anspruch ernannt) weder:

(I) bestimmt keine Probleme; noch

(Ii) fungiert als wert Vermittler.

Die Rolle des Guide (als technisch versierte Fachpraktiker und kreativen Gewerbe Problemlöser) ist:

(I) analysieren die rechtliche Begründetheit der Klage und der inhärenten Risiken aus Rechtsstreitigkeiten;

(Ii) die Gestaltung eines Handelsniederlassung Methodik; und

(Iii) die Parteien zu helfen, zu kommunizieren, so dass sie die Methodik (mit crunched Zahlen auf der Grundlage unabhängiger Vermögensbewertungen) als Rahmen zu erforschen und zu konstruieren Gesamtvergleichsbedingungen nutzen können.

Während des gesamten Prozesses der Guide denkt frei (auch außerhalb der Box) und erzeugt kreative Lösungen, dh dient als neutrale kreative Problemlöser, die keine parteipolitischen Loyalitäten oder persönliches Interesse an dem Streitfall hat.

Z.B. a Erbstreitigkeiten, gelten folgende grundlegende Verfahrensschritte:

(I) die Parteien (durch ihre Anwälte) zu erhalten, und gemeinsam zu zahlen für eine Bestandsaufnahme und Bewertung der Immobilienvermögen, das heißt, um die Größe des Anwesens pie (“Die Bewertungen ‘) zu bestimmen;

(Ii) die Anwälte handeln für jede Partei Anweisungen von ihren jeweiligen Kunden nehmen über ihre eigenen gewerblichen Bedarf Präferenzen und Prioritäten (A ‘Handelsanalyse’);

(Iii) anstelle der Ernennung eines Mediators die Parteien gemeinsam einen Barrister TEP als Siedlung ‘Guide’, der zu handeln:

(A) unternimmt eine feste Gebühr vorläufige Bewertung der rechtlichen Begründetheit der Klage, Prozessrisiken und Kosten, und legt seine Schlussfolgerungen in der Form eines Gitters / Zeitplan, dh eine rechtliche Risikoanalyse (“LRA”); und

(B) entwickelt einen kommerziellen / arithmetischen (dh Anzahl knirschte) Methodik für die Beilegung der Streitigkeit auf der Grundlage der:

– Die Bewertungen;

– Kommerzielle Analyse durch Anwalt jeder Partei zur Verfügung gestellt; und

– LRA,

(Das “Settlement Rahmen”), die per E-Mail zwischen den Parteien in Umlauf gebracht wird, bevor sie, die Forderung zu begleichen erfüllen.

(Iv) in einem Festgebühr Treffen (zB von bis zu einem Tag), der Parteien Anwälte, mit oder ohne ihre Kunden in Anwesenheit und mit voller Autorität zu begleichen oder den Zugriff auf Anweisungen über das Telefon, mit dem Führer zu treffen zu erforschen und zu konstruieren Gesamtvergleichsbedingungen. Die Treffen finden in separaten Räumen in einem neutralen Ort, zB an der Barrister Chambers.

(V) Mit dem Settlement Rahmen arbeitet das Handbuch mit jeder Partei, um gemeinsam zu generieren Siedlung Vorschläge:

(A) Reduzierung der Streitfragen (dh entfernen Sie sie aus dem Anspruch Gleichung); und

(B) eine Dynamik, die zu einer globalen Übereinkunft.

Wie Mediation kann dies mehr als einer Sitzung verlangen.

(Vi) Im Gegensatz zu einem Mediator, verwendet der Führer seine technischen Kenntnisse der rechtlichen Streitfragen und Problemlösungs-Fähigkeiten, um erfinderische Vergleichsvorschläge, für die keine der beiden Seiten wird das Gesicht verlieren, wenn abgelehnt, dh zu schaffen, weil sie die Barrister Ideen sind, und die Einhaltung der vereinbarten kann behauptet und als Produkt einer gemeinsamen kommerziellen Zusammenarbeit zwischen den Vertragsparteien gehören.

Wo Geführte Settlement wird in Anschluss an die Anweisung des Experten eingetragen, werden die Schritte müssten geändert, um den Führer zu ermöglichen, Gutachten vor der Entwicklung einer Methodik erhalten werden. Wenn Experten haben nicht ernannt worden, konnten die Parteien bei der Ernennung eines einzigen gemeinsamen-Experten, um den Führer zu unterstützen zustimmen.

Meine neuen Kurs – ‘Streit Probate Ansprüche: Zivilprozess & Chancery Practice “

Ich habe begonnen, für meine neue 3 Stunden Training für Anwälte berechtigt, schreiben Sie den Kurs Präsentation Notizen ‘Streit Probate Ansprüche: Zivilprozess & Chancery Practice “.

Die enthält folgende Themen:

Vorläufige Themen

– Stehend

– Zuständigkeit

– Verjährungsfristen

  • Untersuchung der Tatsachen, Recht, Beweise, & CPR

– Chronologie

– Nachweis der Beweise

– My Standard “Fallanalyse ‘template

  • Protocol Compliance
  • Ausgabe
  • Service
  • Quittierung der Service-
  • Abwehr
  • Antworten
  • Bei Verwaltungsbefugnisse Gerichtshofs
  • Zwischen Anwendungen
  • Auflistung
  • Anfahrt Fragebogen
  • Track Allokation und Richtungen
  • Fallmanagement-Konferenz
  • Nachweis und Offenlegung
  • Liste der Dokumente
  • Einsichtnahme in Unterlagen
  • Zeugenaussagen
  • Expertenberichte
  • Unbeschadet Expertentreffen
  • Pre-trial-Checklisten
  • Anzeige für Test
  • Pre-Studie Bewertung
  • Erstellung von Testbündel und Skelett Argumente
  • Versuch
  • ADR und die jüngsten Entwicklungen

Die ‘Chancery Verein’

Solicitors und Unternehmen können von CPD entscheiden und Verabschiedung des neuen SRA Ansatz, der Kompetenz in den Mittelpunkt Lernen legt, und erfordert keine Trainingsanbieter, die von der SRA genehmigt werden. Diese Pflicht wird am 1. November 2016. Nach dem neuen Konzept der SRA ermöglichen Anwälte die Ausbildung in ihrer eigenen Zeit zu erwerben und ihren Lebensstil. Von November 2015 werde ich die Organisation informeller vierteljährlichen Sitzungen für Anwälte, Rechtsanwälte, TEP und Wirtschaftsprüfern zusammen in London, Leicester und Newcastle zu bekommen, um die jüngsten Entwicklungen in strittigen Fällen probate diskutieren. Die Sitzungen finden z nehmen in einem Restaurant, wo Sie Ihr eigenes Essen und Erfrischungen kaufen (und ich werde über die Verfügbarkeit der Mitglieder Common Room bei Lincolns Gasthaus anfragen), ist die Teilnahme kostenlos, und Sie können durch die Teilnahme an Ausbildungsstellen zu erhalten. Wenn ein Mitglied des Clubs hat einen Artikel Blog oder LinkedIn Post über einen aktuellen Fall geschrieben sie können es unter den anderen Mitgliedern per E-Mail im Voraus zu zirkulieren. Um über den Beitritt zur Chancery Verein und über zukünftige Ereignisse erkundigen Sie bitte eine E-Mail an carl@ihtbar.com.

Italian flagTITOLO: Istruire direttamente un barrister

Istruire direttamente un barrister.

  • Il mio nuovo articolo – ‘L’avvocato e l’esperto in una richiesta di capacità testamentaria’.
  • Insediamento guidata invece di mediazione? – Una nuova forma di ADR.
  • Il mio nuovo corso – ‘contenzioso Probate Reclami: Procedura Civile e Cancelleria Practice’.
  • Il ‘Cancelleria Club’.

Istruire direttamente un barrister

Il regime di accesso pubblico della barra permette un membro del pubblico (tra cui un membro della famiglia a loro nome e un esecutore o amministratore), per istruire direttamente un avvocato accesso pubblico registrato, cioè senza il coinvolgimento di un avvocato, in relazione a:

(I) una controversia civile (ad esempio un caso di successione di contenzioso in mediazione o l’Alta Corte); e

(Ii) un esercizio pianificazione conseguente redazione di fiscalmente efficiente volontà / trust.

Nell’ambito del regime di accesso del pubblico un intermediario, ad esempio, un consulente finanziario, family office, società di gestione patrimoniale, e una banca privata, possono anche indicare direttamente un avvocato per conto del loro cliente laicale.

Incaricando direttamente un avvocato, un cliente di risparmiare il costo di pagare per un avvocato. Un avvocato può anche accettare istruzioni in cui un avvocato è già agendo.

Sono un iscritto Accesso Pubblico barrister e può essere istruito direttamente da un membro del pubblico (tra cui un membro della famiglia a loro nome e un esecutore o amministratore), un consulente finanziario, un family office, una società di gestione patrimoniale, e una banca privata , in qualsiasi parte del mondo (ad esempio, a Marbella).

Dal gennaio 2014 gli avvocati stranieri possono anche incaricare e coinvolgere direttamente gli avvocati per condurre contenzioso nei tribunali di Inghilterra e Galles: http://www.barcouncil.org.uk/media/275099/international_committee_summary_of_changes_to_the_rules_on_international_practice_31_01_2014.pdf.

Per richiedere una copia del mio ‘Guida per istruire un avvocato di accesso pubblico in una causa civile’ si prega di inviare una email a carl@ihtbar.com..

Per verificare la idoneità del sistema di accesso del pubblico e per istruire me direttamente, si prega di telefonare al Clerk Senior 1 Essex Corte, il signor Ian Hogg, su 020 7936 3030. www.1ec.co.uk.

Per ulteriori informazioni sul regime di accesso pubblico si prega di leggere la guida Bar Standards Board regime ad accesso pubblico per i membri del pubblico: https://www.barstandardsboard.org.uk/media/1666529/3__the_public_access_scheme_guidance_for_lay_clients.pdf..

Il mio nuovo articolo – ‘L’avvocato e l’esperto in una richiesta di capacità testamentaria’

Il mio nuovo articolo, ‘L’avvocato e l’esperto in una richiesta di capacità testamentaria’ è stato inviato per la pubblicazione in ‘The Expert Witness Journal’: http://www.expertwitnessjournal.co.uk/ ed è prevista per la pubblicazione in ottobre davanti Bond Solone ‘Annual Expert Witness Conference’ a Londra nel novembre: http://www.bondsolon.com/courses/annual-expert-witness-conference/. Una copia di questo articolo sarà pubblicato sulla pagina delle pubblicazioni a www.ihtbar.com successivo alla pubblicazione.

Guidati Settlement invece di mediazione? – Una nuova forma di ADR

Nel mese di maggio ho innovato una nuova forma di risoluzione alternativa delle controversie che ho chiamato ‘insediamento guidata’. Questo processo ha le sue radici sia ENE e di mediazione, ma non è né perché l’insediamento ‘Guida’ (ad esempio, un barrister TEP neutro congiuntamente nominato dalle parti in una controversa successione, la fiducia, o pretesa eredità legge) né:

(I) decida eventuali problemi; né

(Ii) agisce come un mediatore valutativo.

Il ruolo della guida (come medico specialista tecnicamente abile e creativo problem solver commerciale) è quello di:

(I) analizzare i meriti legali del credito e rischi di contenzioso inerenti;

(Ii) definizione di una metodologia insediamento commerciale; e

(Iii) aiutare le parti a comunicare, in modo che possano utilizzare la metodologia (con figure scricchiolava basati su valutazioni delle attività indipendenti) come un quadro di riferimento per esplorare e costruire termini complessivi di insediamento.

Durante tutto il processo la Guida pensa liberamente (anche al di fuori della scatola) e genera soluzioni creative, atti cioè come un problem solver creativo neutrale che non ha lealtà di partito o di interesse personale nella controversia.

Nel esempio una disputa di successione, i passaggi procedurali di base sono i seguenti:

(I) le parti (attraverso i loro avvocati) ottenere e pagare congiuntamente per l’inventario e la valutazione delle attività immobiliari, cioè per determinare le dimensioni della torta tenuta (‘valutazioni’);

(Ii) gli avvocati che agiscono per ciascuna delle parti accettano istruzioni dai loro rispettivi clienti sulle proprie esigenze commerciali preferenze e le priorità (un ‘analisi Commerciale’);

(Iii) invece di nominare un mediatore le parti nominano congiuntamente un barrister TEP di agire come un insediamento ‘Guida’, che:

(A) impegna una quota fissa valutazione preliminare dei meriti legali del credito, rischi di contenzioso, e costi, ed espone le sue conclusioni, sotto forma di una griglia / programma, vale a dire un legale analisi del rischio (‘LRA’); e

(B) sviluppa una commerciale / aritmetica (cioè il numero scricchiolava) metodologia per la risoluzione della controversia in base al:

– Valutazioni;

– Analisi commerciale fornita da procuratore legale di ciascuna parte; e

– LRA,

(Il ‘quadro Settlement’), che circola via e-mail tra le parti prima che si incontrano il pagamento del credito.

(Iv) In un incontro-canone fisso (ad esempio, fino a un giorno), avvocati delle parti, con o senza i loro clienti presenti, e con la piena autorità per risolvere o l’accesso alle istruzioni per telefono, incontro con la guida per esplorare e costruire termini complessivi di insediamento. Gli incontri si svolgono in stanze separate in campo neutro, ad esempio, presso lo studio di avvocato.

(V) Usando il quadro di Regolamento, la Guida collabora con ciascuna delle parti per generare insieme proposte di insediamento a:

(A) ridurre le questioni oggetto di controversia (ossia rimuoverli dall’equazione richiesta); e

(B) creare slancio, portando ad un accordo globale.

Come mediazione questo può richiedere più di un incontro.

(Vi) A differenza di un mediatore, la Guida usa la sua conoscenza tecnica delle questioni giuridiche controverse e capacità di problem solving per creare proposte transattive inventivi per la quale nessuna delle due parti perdere la faccia se respinta, vale a dire, perché sono le idee del barrister, e se d’accordo , può essere rivendicato ed proprietà come il prodotto di una collaborazione commerciale congiunta tra le parti.

Dove Settlement guidata viene stipulato seguendo le indicazioni degli esperti, le operazioni dovrebbero essere modificati per consentire la guida di ricevere relazioni di esperti prima di sviluppare una metodologia. Se non sono stati nominati gli esperti, le parti potrebbero concordare la nomina di un unico comune esperto per assistere la Guida.

Il mio nuovo corso – ‘Contenzioso Probate Reclami: procedura civile e Chancery Practice’

Ho iniziato a scrivere le note di presentazione del corso per il mio nuovo corso di formazione per gli avvocati tre ore dal titolo, ‘contenzioso Probate Reclami: Procedura Civile e Cancelleria Practice’.

Gli argomenti trattati comprendono:

Questioni preliminari

– In piedi

– Competenza

– Termini di prescrizione

  • Indagare i fatti, il diritto, le prove, e CPR

– Cronologia

– Prova di prove

– Il mio modello di serie ‘Case Analysis’

  • Conformità Protocollo
  • Problema
  • Servizio
  • Riconoscimento del servizio
  • Difesa
  • Rispondi
  • poteri di gestione caso del Tribunale
  • Applicazioni Interim
  • Elenco
  • Indicazioni questionari
  • allocazione Traccia e direzioni
  • Conferenza Gestione dei casi
  • Prove e divulgazione
  • Elenco dei documenti
  • Controllo dei documenti
  • Le dichiarazioni dei testimoni
  • perizie
  • Senza pregiudizi riunioni di esperti
  • liste di controllo pre-prova
  • Inserzione per processo
  • revisione cautelare
  • Preparazione di fasci di prova e gli argomenti scheletro
  • Processo
  • ADR ei recenti sviluppi

Il ‘Chancery Club’

Avvocati e le imprese possono scegliere di CPD e adottare il nuovo approccio SRA che pone la competenza nel cuore di apprendimento, e non richiede fornitori di formazione che devono essere autorizzati dalla SRA. Questo diventa obbligatoria dal 1 ° novembre 2016. In base al nuovo approccio della SRA permette avvocati di acquisire una formazione nel proprio tempo e per soddisfare il loro stile di vita. Da novembre 2015 sarò organizzando incontri trimestrali informali per gli avvocati, procuratori, TEP di e contabili per arrivare insieme a Londra, Leicester, e Newcastle, per discutere i recenti sviluppi nei casi di successione contenziosi. Gli incontri si svolgeranno per esempio in un ristorante dove è possibile acquistare il proprio cibo e bevande (e mi verificare la disponibilità di Sala Comune dei deputati al Lincoln Inn), la partecipazione è gratuita, ed è possibile ottenere i punti di formazione frequentando. Se un membro del club ha scritto un blog articolo o LinkedIn post su un caso recente che possono circolare che, tra gli altri membri tramite e-mail in anticipo. Per richiedere di entrare la Cancelleria Club e su eventi futuri si prega di inviare una email a carl@ihtbar.com.

Spanish flagTÍTULO: Instruir a un abogado directamente

Instruir a un abogado directamente.

  • Mi nuevo artículo – “El abogado y el experto en una demanda de capacidad testamentaria ‘.
  • Solución de lugar de la mediación guiada? – Una nueva forma de ADR.
  • Mi nuevo curso – ‘Contencioso Probate Reclamaciones: Procedimiento Civil y Cancillería Práctica’.
  • El ‘Cancillería Club’.

Instruir a un abogado directamente

El esquema de acceso público de la barra permite que un miembro del público (incluyendo un miembro de la familia en su nombre y un albacea o fideicomisario), para instruir a un abogado acceso público registrada directamente, es decir sin la participación de un abogado, en relación con:

(I) un litigio civil (por ejemplo, un caso de sucesión contenciosa en la mediación o el Tribunal Superior); y

(Ii) un ejercicio de planificación de sucesión que resulta en la redacción de la voluntad / fideicomisos fiscalmente eficientes.

Bajo el esquema de acceso público de un intermediario, por ejemplo, un asesor financiero, family office, empresa de gestión de la riqueza, y un banco privado, también se pueden encargar directamente un abogado en nombre de su cliente laico.

Al instruir un abogado directamente, un cliente se ahorra el costo de pagar por un abogado. Un abogado también puede aceptar instrucciones de donde un abogado ya está actuando.

Soy un domicilio Acceso Barrister pública y puede ser instruido directamente por un miembro del público (incluyendo un miembro de la familia en su nombre y un albacea o fideicomisario), un asesor financiero, un family office, una empresa de gestión de patrimonio y un banco privado y en cualquier lugar en el mundo (por ejemplo, en Marbella).

A partir de enero 2014 abogados extranjeros también pueden instruir e involucrar directamente a los abogados realizar litigios en los tribunales de Inglaterra y Gales: http://www.barcouncil.org.uk/media/275099/international_committee_summary_of_changes_to_the_rules_on_international_practice_31_01_2014.pdf

Para solicitar una copia de mi “Guía para instruir a un abogado de acceso público en un caso civil” por favor envíe un correo electrónico a carl@ihtbar.com.

 Para solicitar información sobre la idoneidad del sistema de acceso público y para instruirme directamente, por favor llame a la Secretaria Senior en 1 Essex Corte, el Sr. Ian Hogg, en el 020 7936 3030. www.1ec.co.uk.

Para obtener más información sobre el Plan de Acceso Público lea por favor la guía Esquema de Acceso Público Bar Consejo de Normas para los miembros del público: https://www.barstandardsboard.org.uk/media/1666529/3__the_public_access_scheme_guidance_for_lay_clients.pdf.

Mi nuevo artículo – ‘El abogado y el experto en una demanda de capacidad testamentaria ‘

Mi nuevo artículo, ‘El abogado y el experto en una demanda de capacidad testamentaria’ ha sido enviado para su publicación en ‘El Testigo Experto Diario’: http://www.expertwitnessjournal.co.uk/

y está programado para su publicación en octubre por delante de Bono Solon ‘Conferencia Anual de Expertos Testigo’ en Londres en noviembre: http://www.bondsolon.com/courses/annual-expert-witness-conference/. Una copia del artículo será publicado en la página de Publicaciones en www.ihtbar.com. siguiente a la publicación.

Guiados Liquidación lugar de la mediación? – Una nueva forma de ADR

En mayo me innovado una nueva forma de resolución alternativa de conflictos que he llamado ‘Solución guiada’. Este proceso tiene sus raíces tanto en ENE y la mediación, pero no es ni porque el asentamiento ‘Guía’ (por ejemplo, una neutra Barrister TEP nombrado conjuntamente por las partes en una sucesión testamentaria, fideicomiso, o reclamo Ley de sucesiones contenciosa) ni:

(I) determina cualquier problema; ni

(Ii) actúa como un mediador evaluativa.

El papel de la Guía (como médico especialista técnicamente competente y creativo solucionador de problemas comerciales) es:

(I) analizar los méritos legales de la demanda y de los riesgos inherentes a los litigios;

(Ii) el diseño de una metodología de solución comercial; y

(Iii) ayudar a las partes a comunicarse, para que puedan utilizar la metodología (con cifras crujía basados ​​en valoraciones de los activos independientes) como un marco para explorar y construir términos generales del acuerdo.

A lo largo del proceso de la Guía piensa libremente (incluso fuera de la caja) y genera soluciones creativas, es decir, los actos como un solucionador de problemas creativa neutral que no tiene lealtades partidistas o interés personal en la disputa.

En, por ejemplo, una disputa testamentaria, los pasos procesales básicas son las siguientes:

(I) las partes (a través de sus abogados) obtener y pagar en forma conjunta para un inventario y valoración de los activos inmobiliarios, es decir, para determinar el tamaño de la tarta raíces (‘Las valoraciones’);

(Ii) los abogados en funciones de cada parte recibir instrucciones de sus respectivos clientes acerca de sus propias preferencias y prioridades de necesidades comerciales (un “análisis Comercial ‘);

(Iii) en lugar de nombrar a un mediador que las partes designen conjuntamente un Barrister TEP para actuar como un asentamiento ‘Guía’, que:

(A) se compromete una cuota fija evaluación preliminar de los méritos legales de la demanda, los riesgos de litigios y los costos, y expone sus conclusiones en forma de una rejilla / horario, es decir, un análisis del riesgo legal (‘LRA’); y

(B) desarrolla un comercial / aritmética (es decir, número crujía) metodología para la solución del conflicto basada en el:

– Las valoraciones;

– Análisis Comercial proporcionada por el abogado de cada parte; y

– LRA,

(El “Marco de Liquidación”), que se distribuye por correo electrónico entre las partes antes de que se reúnen para resolver la reclamación.

(Iv) En una reunión de comisión fija (por ejemplo, de un máximo de un día), los abogados de las partes, con o sin sus clientes en la asistencia, y con plena autoridad para liquidar o el acceso a las instrucciones por teléfono, se reúnen con la Guía para la explorar y construir términos generales del acuerdo. Las reuniones se llevan a cabo en habitaciones separadas en un lugar neutral, por ejemplo, el despacho de este Barrister.

(V) Utilizando el Marco de Liquidación, la Guía trabaja con cada parte para generar conjuntamente propuestas de solución a:

(A) reducir las cuestiones en controversia (es decir, eliminarlas de la ecuación de la demanda); y

(B) crear un impulso, dando lugar a un acuerdo global.

Al igual que la mediación esto puede requerir más de una reunión.

(Vi) A diferencia de un mediador, la Guía utiliza su conocimiento técnico de las cuestiones jurídicas en litigio y las habilidades de resolución de problemas para crear propuestas de arreglo inventivos para los que ninguna de las partes será perder la cara si es rechazada, es decir, debido a que son las ideas de la Barrister, y si estuvo de acuerdo , puede ser reclamado y propiedad como el producto de una colaboración comercial conjunta entre las partes.

Cuando se introduce Liquidación guiada a raíz de la instrucción de expertos, tendrían que ser modificado para permitir la Guía para recibir informes de expertos antes de desarrollar una metodología de los pasos. Si no se han designado expertos, las partes pueden ponerse de acuerdo sobre el nombramiento de un único conjunto de expertos para ayudar a la Guía.

Mi nuevo curso – ‘Contencioso Probate Reclamaciones: Procedimiento Civil y Cancillería Práctica’

He comenzado a escribir las notas de presentación del curso para mi nuevo curso de formación de 3 horas para los abogados titulado, ‘Contencioso Probate Reclamaciones: Procedimiento Civil y Cancillería Práctica’.

Los temas tratados incluyen:

Cuestiones Preliminares

– Permanente

– Jurisdicción

– Prescripción

  • La investigación de los hechos, la ley, la evidencia, y RCP

– Cronología

– La prueba de la evidencia

– Mi modelo estándar ‘Análisis de Casos’

  • Cumplimiento del Protocolo
  • Asunto
  • Servicio
  • Reconocimiento de servicio
  • Defensa
  • Responder
  • poderes de gestión de casos de la Corte
  • Aplicaciones provisionales
  • Ficha
  • Direcciones cuestionarios
  • Asignación de pista y direcciones
  • Conferencia La gestión de casos
  • Prueba y divulgación
  • Lista de documentos
  • Inspección de documentos
  • Las declaraciones de testigos
  • Informes de Expertos
  • Sin perjuicio de las reuniones de expertos
  • listas de verificación previas al juicio
  • Listado de ensayo
  • Revisión preventiva
  • Preparación de paquetes de prueba y argumentos esqueleto
  • Juicio
  • ADR y la evolución reciente

El ‘Cancillería Club’

Los abogados y las empresas pueden optar por salir de CPD y adoptar el nuevo enfoque SRA que sitúa la competencia en el centro de aprendizaje, y no requiere de proveedores de formación para ser autorizados por la SRA. Esto se convierte en obligatorio el 1 de noviembre de 2016. En el marco del nuevo enfoque de la SRA permite abogados adquieran formación en su propio tiempo y para adaptarse a su estilo de vida. Desde noviembre 2015 voy a estar organizando reuniones trimestrales informales para procuradores, abogados, TEP de y contadores para reunirse en Londres, Leicester y Newcastle, para discutir los últimos acontecimientos en los casos de sucesión contenciosos. Las reuniones se llevarán a cabo, por ejemplo, en un restaurante donde se puede comprar su propia comida y refrescos (y voy a preguntar sobre la disponibilidad de sala común en el mesón de Lincoln de los Miembros), la asistencia es libre, y usted puede obtener puntos de formación asistiendo. Si algún miembro del club ha escrito un blog de artículo o post LinkedIn acerca de un caso reciente que pueden distribuirlo entre los otros miembros por correo electrónico de antemano. Para solicitar información acerca de unirse al Club Cancillería y sobre los eventos futuros por favor envíe un correo electrónico a carl@ihtbar.com.

Carmen and Utopia

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The first time I saw a production of Bizet’s opera ‘Carmen’, I thought to myself:

  1. Escamillo (the ‘toreador’) clearly has an attitude problem;
  2. Mercédès (a ‘Companion of Carmen’) had probably developed anti-social tendencies as a teenager because her parents had named her after a car – NB I didn’t know that Mercédès’ is a girl’s name which in Spanish means ‘grace’; and
  3. that by the end of Act 4 Micaëla (a Village Maiden) would fulfil her destiny by running off into the sunset hand in hand with José – who turned out to be a homicidal maniac!

Who could have foreseen or imagined such a tragic ending?

My empty ice cream carton ended up on the floor.

As I walked in silence towards the exit door, lamenting the wholly unexpected and sudden demise of Carmen, whilst my fellow theatre goers engaged in animated conversation about:

‘the incomparable verve and musical wit of the quintet’;

‘the flowing continuous melody that ended pianissimo on a sustained high B-flat’;

‘an exquisite miniature, with much dialoguing and intertwining between the woodwind instruments’;  

and the miracle that is the bassoon…

my mind drifted back to the villages and plains of Andalucía, to the distant sound of a melancholy guitar player sitting next to a donkey wearing a straw hat.

Then I had a light-bulb moment, if only 30% of the people in the audience who own a foreign property have made a UK will, then 70% are probably unaware of box 44 of the form IHT 400 (Foreign assets), and about form IHT 417.

NB market value and taxable twice (in Spain and the UK) at the difference between the rate in Spain and 40% subject to any available exemptions and reliefs – and as the guitar player told us in the plaintive melody of his song, accompanied by stamping on the ground for emphasis, there is no spouse exemption in Spain!

(https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400).

Foreign property tax planning

It recently occurred to me (and what follows is simply an untested theory) that where:

  1. any regional/federal property and wealth taxes chargeable in connection with the situs of foreign property (e.g. in the state of ‘Utopia’), do not apply to a company resident and incorporated in the UK which owns property in Utopia;
  2. a UK resident individual purchased property in Utopia in 2014, and in 2015 transferred ownership to a company resident and incorporated in the UK, in return for the issue of shares (e.g. exchanges a property with a market value of £200K for the issue of 200,000  £1 shares in the company following an increase in share capital from £100 to £200,100);
  3. CGT payable in Utopia on the potential chargeable gain at the applicable rate, yields a zero tax bill because the market value of the property has not increased between the dates of acquisition and sale to the company;
  4. following the registration of the property in the name of the company in the UK, the transfer of shares by the making a lifetime gift or on death, will not be a chargeable event for gift tax/IHT in Utopia (i.e. because ownership and transfer of shares in a UK resident company is outside the Utopian tax net);
  5. there are no anti-avoidance rules which can be applied by Utopia (or which do apply on the facts), to claw-back tax where e.g. the property is the only or principal asset of the UK company; and
  6. on the sale or transfer of the property in Utopia the only Utopian property taxes charged on the UK Company are Utopian CGT/gift taxes,

that for UK IHT:

(i)        a lifetime gift of the shares in the UK company made to an individual will be a PET; and

(ii)       to the extent that the shares qualify for IHT BPR at the date of the gift (which operates as a valuation relief), the value of relevant business property transferred may be reduced by up to 100%,

which results in the entire capital value of the foreign property being removed from both:

(iii)      the Utopian tax net for CGT and IHT; and

(iv)      the UK resident owners’ estate for UK IHT (at the cost of incurring a potential UK CGT charge).

If the transfer of shares in the property holding company were made to a trust this would be a CLT, but would enable indirect ownership of a foreign property situated in a civil law jurisdiction which does not recognise trusts, by a UK (or e.g. Jersey resident) Trust.

Tax-Efficient Property Ownership Planning

In January I met with the head of an established law firm in Marbella who can provide legal and tax advice about the purchase or transfer of a property situated in Andalucía. This includes advice, through their in-house accountant, about the tax charges which arise where property in Spain is owned by a UK limited liability company.

If you would like to attend a joint-talk in Marbella about UK/Spain cross-border estate planning, please e-mail your name and contact details to carl@ihtbar.com, and I will notify you of any future event.

Later in the year, along with a panel of other legal and tax experts in London and Birmingham, I am also planning to co-present a series of property tax planning workshops for both:

  1. owners and buyers of residential buy-to-let property in the UK – which is an introduction to the tax charges that arise when residential property is purchased, sold, and gifted, and outlines the broad options available to lawfully mitigate CGT, SDLT, and IHT; and
  2. their professional advisors – which deals with practical strategies, including ownership using a limited liability company, partnership, or trust.

Information about dates, venues, prices, and how to book a place, will be posted on the ‘Wealth Planning Courses’ page at www.wealthplanning.tv.

On a date to be announced later in the year, video and podcast recordings of my workshop presentations for both property investors and professionals, will also be available to download as part of any paid subscription to Wealth Planning TV (www.wealthplanning.tv).

French-flag

Carmen et Utopia

La première fois que je ai vu une production de l’opéra de Bizet “Carmen”, je me suis dit:

  1. Escamillo (le «toréador») a clairement un problème d’attitude;
  2. Mercedes (un «compagnon de Carmen») avait probablement développé des tendances anti-sociales comme un adolescent parce que ses parents l’avaient nommé d’après une voiture – NB Je ne savais pas que «Mercédès» est le nom d’une fille qui signifie en espagnol ” grâce »; et
  3. qu’à la fin de la loi 4 Micaëla (un Village Maiden) serait accomplir son destin en exécutant vers le soleil couchant main dans la main avec José – qui se est avéré être un maniaque homicide!

Qui aurait pu prévoir ou imaginer une telle fin tragique?

Mon vide glace carton fini sur le sol.

Comme je marchais en silence vers la porte de sortie, déplorant la disparition tout à fait inattendue et soudaine de Carmen, tandis que mes collègues amateurs de théâtre engagés dans une conversation animée sur:

‘La verve incomparable et d’esprit musicale du quintette’;

La mélodie continue circulant qui se est terminée sur un pianissimo soutenue haute bémol ‘;

‘Une figurine exquise, avec beaucoup de dialoguer et d’entrelacement entre les instruments à vent »;

et le miracle qui est le basson …

mon esprit dérivait vers les villages et les plaines de l’Andalousie, au son lointain d’un joueur de guitare mélancolique assis à côté d’un âne portant un chapeau de paille.

Puis je ai eu un moment ampoule, si seulement 30% des personnes dans le public qui possèdent une propriété étrangère ont fait une britannique, puis 70% sont probablement pas au courant de la case 44 de la forme IHT 400 (Actifs étrangères), et former environ 417 IHT.

Valeur NB du marché et deux fois imposable (en Espagne et au Royaume-Uni) à la différence entre le taux en Espagne et 40% sous réserve des exemptions et dégrèvements – et comme le guitariste nous a dit dans la mélodie plaintive de sa chanson, accompagné par estampage sur le terrain pour mettre l’accent, il ne existe aucune exemption de conjoint en Espagne!

(Https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400).

Planification fiscale sur les biens étrangers

Il se est produit récemment à moi (et ce qui suit est simplement une théorie non testé) que lorsque:

  1. Toute propriété régionale / fédéral et richesse impôts dus dans le cadre du situs des biens étrangers (par exemple, dans l’état de «Utopia»), ne se appliquent pas à une société résidente et incorporées dans le Royaume-Uni qui possède des biens dans l’utopie;
  2. une propriété individuelle résident acheté UK à Utopia en 2014, et en 2015 a transféré la propriété à une société résidente et incorporés dans le Royaume-Uni, en échange de l’émission d’actions (par exemple des échanges une propriété avec une valeur de marché de 200 K £ pour la question de 1 200 000 £ actions de la société suite à une augmentation de capital à partir de £ 100 à £ 200 100);
  3. CGT payables en Utopia sur la plus-value imposable potentiel au taux applicable, donne un projet de loi d’imposition nul parce que la valeur marchande de la propriété n’a pas augmenté entre les dates d’acquisition et de vente à la société;
  4. après l’enregistrement de la propriété au nom de la société au Royaume-Uni, le transfert des actions par le faire un don à vie ou de la mort, ne sera pas un événement imposable pour les droits de donation / IHT à Utopia (parce propriété et transfert de parts dans une société résidente au Royaume-Uni est à l’extérieur du filet fiscal utopique);
  5. il n’y a pas de règles anti-évitement qui peuvent être appliquées par Utopia (ou qui ne se appliquent sur les faits), à claw-back où l’impôt par exemple la propriété est le seul ou le principal actif de la société au Royaume-Uni; et
  6. sur la vente ou le transfert de la propriété à Utopia les seuls impôts fonciers utopique pratiqués sur la Société Royaume-Uni sont utopiques taxes CGT / cadeaux,

que pour le Royaume Uni IHT:

(I) un cadeau de durée de vie des actions de la société au Royaume-Uni à un particulier sera un PET; et

(Ii) dans la mesure où les actions se qualifient pour IHT BPR à la date du don (qui fonctionne comme un soulagement d’évaluation), la valeur des biens de l’entreprise pertinentes transférées peut être réduite jusqu’à 100%,

qui se traduit par la valeur en capital de l’ensemble des biens étrangers étant retiré à la fois:

(Iii) le solde net d’impôt utopique pour la CGT et IHT; et

(Iv) la succession des propriétaires résidents du Royaume-Uni de Grande-Bretagne pour IHT (au prix d’encourir une charge potentielle UK CGT).

Si le transfert d’actions de la société holding de la propriété ont été faites à une fiducie que ce serait un CLT, mais permettrait propriété indirecte d’une propriété étrangère située dans un juridiction de droit civil qui ne reconnaît pas les fiducies, par un Royaume-Uni (ou résident par exemple Jersey ) Trust.

Propriété de la propriété de la planification efficace de l’impôt-

En Janvier, je ai rencontré avec la tête d’un cabinet d’avocats établi à Marbella qui peuvent fournir des conseils juridiques et fiscaux sur l’achat ou le transfert d’un bien situé en Andalousie. Cela comprend des conseils, par leur comptable en interne, sur les charges fiscales qui se posent lorsque des biens en Espagne est détenue par une société à responsabilité limitée au Royaume-Uni.

Si vous souhaitez assister à une conférence conjointe à Marbella à propos de UK / Espagne planification successorale transfrontalière, se il vous plaît e-mail votre nom et vos coordonnées à carl@ihtbar.com, et je vais vous informer de tout événement futur.

Plus tard dans l’année, avec un panel d’autres experts juridiques et fiscaux à Londres et à Birmingham, Je prévois aussi de co-présente une série d’ateliers de planification de l’impôt foncier pour les deux:

  1. les propriétaires et les acheteurs de résidences buy-to-let propriété au Royaume-Uni – qui est une introduction aux charges fiscales qui surviennent quand l’immobilier résidentiel est acheté, vendu, et doué, et décrit les grandes options disponibles pour atténuer légalement CGT, SDLT et IHT; et
  2. leurs conseillers professionnels – qui traite des stratégies pratiques, y compris la propriété en utilisant une société à responsabilité limitée, société, ou d’une fiducie.

Informations sur les dates, les lieux, les prix, et comment réserver une place, sera affiché sur la page ‘Wealth cours de planification »au www.wealthplanning.tv.

À une date qui sera annoncée plus tard dans les enregistrements années, vidéo et podcasts de mes présentations de l’atelier pour les investisseurs immobiliers et les professionnels, sera également disponible en téléchargement dans le cadre de tout abonnement payant à la richesse de la planification TV (www.wealthplanning.tv).

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Carmen und Utopia

Das erste Mal sah ich eine Produktion von Bizets Oper “Carmen”, dachte ich mir:

  1. Escamillo (die “Toreador”) hat eindeutig eine Haltung Problem;
  2. Mercédès (a ‘Companion von Carmen’) hatte wahrscheinlich antisoziale Tendenzen entwickelt als Teenager, weil ihre Eltern sie nach einem Auto genannt hatte – NB Ich wusste nicht, dass “Mercedes” ist ein Mädchenname, die in Spanisch bedeutet ” Gnade “; und
  3. dass bis zum Ende des Act 4 Micaëla (ein Dorf Maiden) ihr Schicksal, indem Sie in den Sonnenuntergang Hand in Hand mit José erfüllen würde – wie sich herausstellte, ein mörderischer Wahnsinniger zu sein!

Wer ahnte oder eingebildet, wie ein tragisches Ende haben?

Meine leer Eiscremekarton landete auf dem Boden.

Als ich ging schweigend gegenüber der Ausgangstür, beklagt die völlig unerwartete und plötzliche Untergang der Carmen, während meine Kolleginnen und Theaterbesucher in lebhaften Gesprächen über beschäftigt:

“Die unvergleichliche Verve und musikalischem Witz des Quintetts”;

“Die fließende kontinuierliche Melodie, die pianissimo auf einem anhaltend hohen endete Bb ‘;

“Eine exquisite Miniatur, mit viel Dialogieren und Verflechtung zwischen den Holzblasinstrumenten ‘;

und das Wunder, das Fagott ist …

meine Gedanken wanderten zurück in die Dörfer und Ebenen von Andalusien, in die ferne Geräusch eines melancholischen Gitarrenspieler sitzen neben einem Esel trägt einen Strohhut.

Dann hatte ich ein Aha-Erlebnis, wenn nur 30% der Menschen im Publikum, die eine Fremd Eigentum zu besitzen gemacht haben eine in Großbritannien werden, sind dann 70% wahrscheinlich nicht bewusst, Feld 44 der Form IHT 400 (Außenanlagen), und zu bilden IHT 417.

NB Marktwert und zweimal versteuert (in Spanien und Großbritannien) an der Differenz zwischen dem Kurs in Spanien und 40% vorbehaltlich der verfügbaren Ausnahmen und Befreiungen – und wie der Gitarrist sagte uns in der klagenden Melodie seines Liedes, durch Stanzen begleitet auf dem Boden zu betonen, gibt es keinen Ehegatten Befreiung in Spanien!

(Https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400).

Ausländische Immobiliensteuerplanung

Vor kurzem fiel mir (und was folgt, ist einfach eine nicht getestete Theorie), dass gilt:

  1. alle regionalen / Bundeseigentum und Vermögenssteuern zu Lasten im Zusammenhang mit dem Aufenthaltsort von ausländischen Immobilien (zB im Zustand der “Utopia”), nicht an ein Unternehmen ansässig ist und in Großbritannien, die Immobilie in Utopia besitzt integriert ist;
  2. eine in Großbritannien ansässige natürliche Person erworbene Immobilie in Utopia im Jahr 2014 und im Jahr 2015 übertragen das Eigentum an einer Gesellschaft mit Sitz in Großbritannien und integriert, als Gegenleistung für die Ausgabe von Aktien (zB Austausch eine Eigenschaft mit einem Marktwert in Höhe von £ 200 K, der die Ausstellung 200.000 £ 1 Aktien der Gesellschaft nach einer Erhöhung des Grundkapitals von £ 100 bis £ 200.100);
  3. CGT auf das Potenzial steuerpflichtige Gewinn mit dem Tarif zu zahlen in Utopia, ergibt sich ein Nullsteuerschuld, weil der Marktwert der Immobilie nicht zwischen die Tage, die Anschaffung und die Veräußerung des Unternehmens erhöht;
  4. Anschluss an die Eintragung des Eigentums im Namen des Unternehmens in Großbritannien, die Übertragung von Aktien durch die machen ein Leben lang Geschenk oder über den Tod, wird nicht ein steuerlich relevantes Ereignis für Geschenk Steuer / IHT in Utopia (zB weil das Eigentum und Übertragung von Anteilen an einer im Vereinigten Königreich ansässigen Unternehmen außerhalb des utopischen Steuer netto);
  5. gibt es keine Regeln gegen Steuerumgehung, die von Utopia angewendet werden können (und die keine auf die Fakten zu rechnen), zu denen beispielsweise Steuerrück Klaue Eigentum ist die einzige oder wichtigste Kapital des Unternehmens in Großbritannien; und
  6. auf den Verkauf oder die Übertragung des Eigentums in Utopia nur utopische Grundsteuern auf dem britischen Gesellschaft belastet sind utopisch CGT / Schenkungssteuern,

dass für UK IHT:

(I) eine lebenslange Gabe der Aktien der Gesellschaft in Großbritannien an eine natürliche Person vorgenommen wird ein PET sein; und

(Ii) in dem Maße, dass die Aktien für IHT BPR am Datum der Schenkung (die als Bewertungs Relief arbeitet) zu qualifizieren, kann der Wert der relevanten Betriebsvermögen übertragen um bis zu 100% reduziert werden,

wodurch sich die gesamte Kapitalwert der ausländischen Immobilien, die von beiden entfernt:

(Iii) die utopischen Steuernetz für CGT und IHT; und

(Iv) die im Vereinigten Königreich ansässige Besitzer Immobilien für UK IHT (auf Kosten der durch die eine potenzielle UK CGT Gebühr).

Wenn die Übertragung der Anteile an der Objektgesellschaft wurden an eine Zweckgesellschaft aus wäre dies ein CLT, würde aber indirekten Besitz von einem fremden Grundstück in einem zivilrechtlichen Zuständigkeit, die nicht vertraut anerkennt, umgeben von einer britischen (oder zB Jersey ansässige aktivieren ) Trust.

Steuereffiziente Eigentumsplanung

Im Januar traf ich mich mit dem Kopf eines etablierten Anwaltskanzlei in Marbella, die rechtliche und steuerliche Beratung über den Ankauf oder der Übertragung einer Immobilie in Andalusien gelegen bieten können. Dazu gehören Beratung, durch ihre in-house Buchhalter, über die steuerlichen Abgaben, die entstehen, wenn von Immobilien in Spanien wird von einer Gesellschaft mit beschränkter Haftung im Besitz UK.

Wenn Sie möchten, eine gemeinsame Sprech in Marbella zu UK / Spanien grenzüberschreitende Vermögensplanung zu besuchen, bitte eine E-Mail Ihren Namen und Ihre Kontaktdaten an carl@ihtbar.com, und ich werde Ihnen eines zukünftigen Ereignisses zu informieren.

Später im Jahr, zusammen mit einer Gruppe von anderen Rechts- und Steuerexperten in London und Birmingham, bin ich auch planen, gleichzeitig vorhanden eine Reihe von Grundsteuer Planungsworkshops für beide:

  1. Eigentümer und Käufer von Wohn Buy-to-let-Eigenschaft in Großbritannien -, die eine Einführung in die Steuerlasten, wenn Wohnimmobilien erworben, veräußert, und begabte ergeben ist, und umreißt die breiten Möglichkeiten, die rechtmäßig zu mildern CGT, SDLT und IHT; und
  2. ihre professionellen Berater -, die mit praktischen Strategien, einschließlich der Eigentums mit einer Gesellschaft mit beschränkter Haftung, Personengesellschaft oder Treuhand beschäftigt.

Informationen zu Terminen, Veranstaltungsorten, die Preise und wie Sie einen Platz reservieren, werden auf der Seite “Wealth Planning Courses” in www.wealthplanning.tv veröffentlicht.

Auf ein Datum, um später im Jahr, Video und Podcast-Aufnahmen von meinem Workshop-Präsentationen sowohl für Immobilieninvestoren und Profis bekannt gegeben werden, werden auch als Teil einer kostenpflichtiges Abonnement zu Vermögensplanung TV (www.wealthplanning.tv) herunterladen.

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Carmen e Utopia

La prima volta che ho visto una produzione dell’opera di Bizet ‘Carmen’, ho pensato tra me e me:

  1. Escamillo (il ‘torero’) ha chiaramente un problema di atteggiamento;
  2. Mercedes (un ‘compagno di Carmen’) aveva probabilmente sviluppato tendenze anti-sociali, come un adolescente, perché i suoi genitori le avevano il nome di un auto – NB Non sapevo che ‘Mercédès’ è il nome di una ragazza, che in spagnolo significa ‘ la grazia ‘; e
  3. che entro la fine della legge 4 Micaëla (un villaggio Vergini) sarebbe realizzare il suo destino, da scappare in mano tramonto in mano con José – che si è rivelato essere un maniaco omicida!

Chi avrebbe potuto prevedere o immaginare un finale tragico del genere?

La mia scatola di gelato vuota finì sul pavimento.

Mentre camminavo in silenzio verso la porta d’uscita, lamentando la scomparsa del tutto inaspettato e improvviso di Carmen, mentre i miei compagni di frequentatori di teatro impegnati in una conversazione animata su:

‘La verve impareggiabile e lo spirito musicale del quintetto’;

‘Il fluire continuo melodia che si è concluso pianissimo su un costante alto B-flat’;

‘Una miniatura squisita, con molto dialogante e intreccio tra gli strumenti a fiato;

e il miracolo che è il fagotto …

la mia mente alla deriva torna ai villaggi e le pianure di Andalusia, al suono lontano di un chitarrista malinconia seduta accanto a un asino che porta un cappello di paglia.

Poi ho avuto un momento di lampadina, se solo il 30% delle persone tra il pubblico che possiedono una proprietà straniera hanno fatto un UK, quindi il 70% sono probabilmente ignaro di casella 44 del modulo IHT 400 (Attività estere), e su formare IHT 417.

NB valore di mercato e imponibile per due volte (in Spagna e Regno Unito), la differenza tra il tasso in Spagna e il 40% fatte salve eventuali esenzioni e rilievi disponibili – e il chitarrista ci ha detto nella melodia lamentosa della sua canzone, accompagnata da stampaggio a terra per enfasi, non vi è alcuna esenzione coniuge in Spagna!

(Https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400).

Pianificazione fiscale immobili esteri

Di recente si è verificato a me (e quello che segue è semplicemente una teoria non testata) che, qualora:

  1. qualsiasi tassa regionale di proprietà / federale e ricchezza a pagamento in relazione al luogo in cui di proprietà estera (ad esempio nello stato di ‘Utopia’), non si applicano ad una società residente e incorporate nel Regno Unito, che possiede proprietà in Utopia;
  2. un individuo residente immobile acquistato nel Regno Unito in Utopia nel 2014, e nel 2015 trasferì la proprietà di una società residente e costituita nel Regno Unito, in cambio per l’emissione di azioni (ad esempio, lo scambio di proprietà con un valore di mercato di £ 200K per il rilascio di 200.000 £ 1 azioni della società a seguito di un aumento di capitale da £ 100 a £ 200.100);
  3. CGT pagabili in Utopia sul potenziale utile imponibile al tasso applicabile, produce un disegno di legge fiscale pari a zero in quanto il valore di mercato della proprietà non è aumentata tra le date di acquisizione e vendita alla società;
  4. in seguito alla registrazione della proprietà in nome della società nel Regno Unito, il trasferimento delle azioni da parte facendo un dono di vita o di morte, non sarà un evento imponibile per l’imposta sulle donazioni / IHT in Utopia (cioè perché la proprietà e trasferimento di azioni di una società residente nel Regno Unito è al di fuori della rete di imposta utopico);
  5. non esistono norme anti-evasione che possono essere applicate per Utopia (o che si applicano sui fatti), di claw-back fiscale in cui ad esempio la proprietà è il bene unico o principale della società britannica; e
  6. sulla vendita o il trasferimento di proprietà in Utopia le uniche tasse di proprietà utopico praticati sul Company UK sono le imposte utopiche CGT / regalo,

che per il Regno Unito IHT:

(I) un dono di vita delle azioni della società britannica fatta di un individuo sarà un PET; e

(Ii) nella misura in cui le azioni qualificano per IHT BPR alla data della donazione (che opera come un sollievo di valutazione), il valore dei beni aziendali rilevanti trasferiti può essere ridotto fino al 100%,

che provoca l’intero valore del capitale della proprietà straniera di essere rimosso da entrambi:

(Iii) la rete di imposta utopistico per CGT e IHT; e

(Iv) immobiliare dei proprietari residenti nel Regno Unito “per il Regno Unito IHT (a costo di incorrere in una potenziale carica UK CGT).

Se il trasferimento di azioni della holding di proprietà hanno fatto un trust questo sarebbe un CLT, ma consentirebbe proprietà indiretta di una proprietà straniera situato in una legge giurisdizione civile che non riconosce i trust, da un Regno Unito (o per esempio Jersey residenti ) Trust.

PROPRIETA Tax-Efficient Pianificazione

A gennaio ho incontrato il capo di uno studio legale con sede a Marbella in grado di fornire consulenza legale e fiscale circa l’acquisto o la cessione di un immobile situato in Andalusia. Questo include consigli, attraverso la loro ragioniere in-casa, sulle spese fiscali che sorgono dove la proprietà in Spagna è di proprietà di una società a responsabilità limitata nel Regno Unito.

Se si desidera partecipare a una joint-talk in Marbella su UK / Spain pianificazione transfrontaliera, inviate una e-mail il vostro nome e recapito al carl@ihtbar.com, e io vi comunicheremo di qualsiasi evento futuro.

Più tardi nel corso dell’anno, insieme a un gruppo di altri esperti legali e fiscali a Londra e Birmingham, sto anche pensando di co-presenza di una serie di workshop di pianificazione fiscale di proprietà sia per:

  1. proprietari e acquirenti di residenziale buy-to-let proprietà nel Regno Unito – che è un’introduzione alle oneri fiscali che sorgono quando immobili residenziali viene acquistato, venduto, e di talento, e delinea le grandi opzioni disponibili per mitigare legalmente CGT, SDLT , e IHT; e
  2. propri consulenti professionali – che si occupa di strategie pratiche, tra cui la proprietà utilizzando una società a responsabilità limitata, associazione, o fiducia.

Informazioni su date, luoghi, prezzi, e come prenotare un posto, verrà pubblicato sulla pagina ‘Wealth Planning Corsi’ a www.wealthplanning.tv.

Ad una data che sarà annunciato nel corso dell’anno, di video e di podcast registrazioni delle mie presentazioni officina sia per gli investitori immobiliari e professionisti, sarà disponibile anche per il download come parte di un abbonamento a pagamento per Wealth Planning TV (www.wealthplanning.tv).

Spanish flag

Carmen y Utopía

La primera vez que vi una producción de la ópera de Bizet ‘Carmen’, me dije a mí mismo:

  1. Escamillo (el ‘torero’) tiene claramente un problema de actitud;
  2. Mercedes (un “compañero de Carmen ‘) probablemente habían desarrollado tendencias antisociales en la adolescencia porque sus padres habían llamado ella después de un coche – NB No sabía que’ Mercedes ‘es el nombre de una chica que en español significa’ gracia “; y
  3. que, para finales de la Ley 4 Micaela (un pueblo Maiden) cumpliría su destino mediante la ejecución de apagado en la puesta de sol en mano a mano con José – que resultó ser un maníaco homicida!

¿Quién podría haber previsto o imaginado un final tan trágico?

Mi vacío cartón de helado terminó en el suelo.

Mientras caminaba en silencio hacia la puerta de salida, lamentando la muerte totalmente inesperada y repentina del Carmen, mientras que mis compañeros amantes del teatro que participan en animada conversación sobre:

‘The Verve incomparable e ingenio musical del quinteto’;

‘La melodía continua que fluye, que terminó en un pianissimo sostenida alta bemol’;

‘Una miniatura exquisita, con mucha dialogante y entrelazando entre los instrumentos de viento de madera;

y el milagro que es el fagot …

mi mente se dirigió de nuevo a las aldeas y campos de Andalucía, con el sonido lejano de un jugador de la guitarra melancólica sentado junto a un burro con un sombrero de paja.

Luego tuve un momento de inspiración, aunque sólo el 30% de las personas en la audiencia que son dueños de una propiedad extranjera han hecho una del Reino Unido, entonces el 70% son probablemente conscientes de la casilla 44 del formulario de IHT 400 (activos extranjeros), y acerca de formar IHT 417.

NB valor de mercado y imponibles dos veces (en España y el Reino Unido) en la diferencia entre la tasa en España y el 40% a reserva de las exenciones y desgravaciones disponibles – y como el guitarrista nos dijo en la melodía quejumbrosa de su canción, acompañada de estampación en el suelo para dar énfasis, no hay exención cónyuge en España!

(Https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400).

Planificación de impuesto a la propiedad de Relaciones Exteriores

Recientemente se me ocurrió (y lo que sigue es simplemente una teoría no probada) que, cuando:

  1. Cualquier propiedad regional / federal y riqueza impuestos exigibles en relación con el situs de propiedad extranjera (por ejemplo, en el estado de ‘Utopía’), no se aplican a una sociedad residente y se incorporan en el Reino Unido, que posee propiedades en la utopía;
  2. un Reino Unido residente propiedad comprada individual en Utopía en 2014, y en 2015 transfirió la propiedad a una sociedad residente y se incorporan en el Reino Unido, a cambio de la emisión de acciones (por ejemplo intercambios una propiedad con un valor de mercado de 200 mil libras por el tema de 1 £ 200.000 acciones de la sociedad a raíz de un aumento de capital de 100 a £ 200.100);
  3. CGT pagaderos en Utopía en el potencial de ganancia imputable a la tasa aplicable, se obtiene un recibo de la contribución cero porque el valor de mercado de la propiedad no se ha incrementado entre las fechas de adquisición y venta de la empresa;
  4. siguientes al registro de la propiedad a nombre de la compañía en el Reino Unido, la transferencia de acciones por la fabricación de un regalo de por vida o en la muerte, no será un hecho imponible del impuesto sobre donaciones / IHT en Utopía (es decir, debido a la propiedad y transferencia de acciones de una sociedad residente del Reino Unido está fuera de la red fiscal utópica);
  5. no hay normas contra la evasión que se pueden aplicar de Utopia (o que no se aplica en los hechos), de cláusula de devolución de impuestos, donde por ejemplo, la propiedad es el único o el principal activo de la empresa del Reino Unido; y
  6. sobre la venta o transferencia de la propiedad en Utopía los únicos impuestos a la propiedad utópica aplicado a la sociedad del Reino Unido son utópicos impuestos CGT / recuerdos,

que para el Reino Unido IHT:

(I) un regalo de por vida de las acciones de la compañía del Reino Unido hizo a un individuo será un PET; y

(Ii) en la medida en que las acciones tienen derecho a IHT BPR en la fecha de la donación (que opera como un alivio de valoración), el valor de la propiedad empresarial relevante transferido se puede reducir hasta en un 100%,

lo que resulta en el valor total del capital de la propiedad extranjera desmontarlo de ambos:

(Iii) la red fiscal utópica por CGT y IHT; y

(Iv) Urbanización de los propietarios residentes del Reino Unido ‘para el Reino Unido IHT (a costa de incurrir en un potencial de carga UK CGT).

Si se hiciera la transferencia de acciones de la sociedad holding propiedad a un fideicomiso que sería un CLT, pero permitiría a la propiedad indirecta de una propiedad extranjera situada en una jurisdicción de derecho civil que no reconoce a los fideicomisos, por un Reino Unido (o residente por ejemplo Jersey ) Fideicomiso.

Planificación Propiedad Inmueble-Tax Efficient

En enero me reuní con el jefe de una firma de abogados establecida en Marbella que puede proporcionar asesoramiento legal y fiscal sobre la adquisición o transmisión de un inmueble situado en Andalucía. Esto incluye el asesoramiento, a través de su contador interno, acerca de las cargas fiscales que se plantean cuando la propiedad de España es propiedad de una sociedad de responsabilidad limitada del Reino Unido.

Si desea asistir a una charla conjunta en Marbella sobre Reino Unido / España planificación patrimonial transfronterizo, por favor envíe un correo electrónico su nombre y datos de contacto a carl@ihtbar.com, y yo te notificaremos de cualquier evento futuro.

Más adelante en el año, junto con un grupo de otros expertos legales y fiscales en Londres y Birmingham, también estoy planeando para co-presentar una serie de talleres de planificación de impuestos de propiedad para los dos:

  1. Los propietarios y compradores de viviendas buy-to-let propiedad en el Reino Unido – que es una introducción a las cargas impositivas que surgen cuando la propiedad residencial se compra, vende, y dotado, y esboza las grandes opciones disponibles para mitigar legalmente CGT, SDLT y IHT; y
  2. sus asesores profesionales – que se ocupa de las estrategias prácticas, incluyendo la propiedad mediante una sociedad de responsabilidad limitada, sociedad o fideicomiso.

Información sobre fechas, lugares, precios, y cómo reservar un lugar, será publicada en la página ‘Riqueza Planificación Cursos’ en www.wealthplanning.tv.

En una fecha que se anunciará más adelante en las grabaciones años, video y podcasts de mis presentaciones de los talleres, tanto para los inversores inmobiliarios y profesionales, también estará disponible para descargar como parte de cualquier suscripción de pago a la Riqueza Planificación TV (www.wealthplanning.tv).

Have you heard the news?….

Englishflag

…Santa Claus is coming to town’,

so gather round!

The small print bit

As a lawyer I should point out that ‘He’s making a list
And checking it twice –
Apparently he’s Gonna find out Who’s naughty and nice.

Now Christmas wouldn’t be Christmas without Michael Bublé, and by the time I have finished wrapping up all of the presents I think I will have earned the right to be a Canadian.

Wrapping Present I – To boldly go where Christmas wrappers have gone before

Background music

Michael Bublé  ‘Christmas’ CD Track 1 – ‘It’s beginning to look a lot like Christmas’….

Well it is.

My office looks like the gift hall in Harrods (sorry I mean ‘arrods’ ).

Wrapping paper is all around, and all I want for Christmas is someone who can find where the scotch tape starts.

How do they do cope up at the North Pole?

Do Santa’s helpers receive counselling from a psychotherapeutically trained elf after wrapping the third present?

Is ‘dreaming of a white Christmas’ a state of mind induced by hypnosis?

When I next watch ‘Santa Clause the Movie’ (starring the late and great Dudley Moore) I will sit on the edge of my seat, pen and paper in hand, and jot down the name of any elf who gets out a pocket watch.

Time to confront my fears and wrap – and at this point Bublé is absolutely on the money –‘I don’t care about those presents underneath the Christmas Tree’. Well not all of them of course! [we are now on Track 5 – ‘All I want for Christmas’], and I beg to differ Michael when you sing I don’t want a lot for Christmas’ – get real.

As I lovingly wrap my first Christmas gift – a free copy of the paperback edition of ‘Tax-Efficient Wills Simplified 2014/2015’ (which runs to 360 pages and is very reasonably priced at £14.99), forcing back a tear as I imagine the joy when the present is unwrapped on Christmas day, I have a ‘jingle bells’ moment.

What if my readers could go,

Dashing through the snow
In a one-horse open sleigh
O’er the fields,

reading about tax-efficient wills on kindle ‘all the way’?

The Kindle edition of my book went live on 17 December, has a very festive front cover, costs £12.35, and at the time of writing (12:17 on 21/12/2014) is listed as a bestseller by Kindle ranked No.4 in the UK. To see the ranking please visit the publications page at www.carlislam.co.uk.

If you want to make my book a Christmas No.1 on Kindle, there is an ordering link at the top of the publications page at www.carlislam.co.uk.

Wrapping Present II – The search for the scotch…

Background music

Michael Bublé  ‘Christmas’ CD Track 8 – ‘Have yourself a merry little Christmas’….

I’ve lost the scotch tape! – not kidding.

5 minutes later…how do I get this ‘20% off’ sticker off the gift box without leaving the slightest trace of a mark?

If I see any more wrapping paper I really am going to believe that reindeer know how to fly. And what do you do with the left-over wrapping strips? The bin (for collecting paper to be re-cycled) is starting to glitter… At this rate I’ll be able to see it in the dark, or could it be that I am being visited by angelic beings from the marketing department of M&S to bestow some good luck on me? If ‘Tax-Efficient Wills Simplified’ makes it to number 1 on Christmas morning I’ll buy a new jumper to show my appreciation and gratitude. But haven’t the sales started already?

According to MB – ‘all is calm and all is bright’.

Wrapping Present III – The final frontier:  ‘WARP PHASERS fire everything we’ve got!’ – sorry just had a Star Trek moment

Background music

Michael Bublé  ‘Christmas’ CD Track 15 – ‘Feliz Navidad Prospero Ano y Felicidad’  Ay Ay aay …

All done for another year,

and my gift to you this Christmas?

My blog, which really was written whilst wrapping up Christmas presents. Now that’s what I call writing. If only the public knew how we authors have to suffer for our art.

For editorial reasons only 3 presents of varying shapes and sizes are referred to in this blog, and please note that for ‘elf’ and safety reasons, no elves were harmed during the wrapping of these presents. Although I’m not sure if I’ll ever play the violin again. Still its Christmas, so remember to…

‘Have yourself a merry little Christmas
Let your heart be light
From now on
our troubles will be out of sight ’

‘Here were are as in olden days
happy golden days of yore
Faithful friends who are dear to us
gather near to us once more

Through the years we all will be together
If the Fates allow
Hang a shining star upon the highest bough
And have yourself a merry little Christmas now’

Until 2015 wishing all readers of my blog a very Merry Christmas and a Happy and Prosperous New Year,

Joyeux Noël et bonne année,

Frohe Weihnachten und glückliches neues Jahr,

Buon Natale e felice anno nuovo,

Feliz Navidad, próspero año y felicidad, ‘Ay Ay aay’…

Carl

Legal disclaimer

Whilst the author of this blog does believe in Santa Clause he entirely reserves the right to put any presents on e-bay, and please do not send him any more mince pies.

Happy Holidays and Merry Christmas one and all wherever you are.

French-flag

… Le Père Noël arrive en ville »,

donc rassembler autour!

Le petit morceau d’impression

En tant qu’avocat, je tiens à souligner que «Il fait une liste

Et vérifier deux fois – Apparemment, il va savoir qui est méchant et gentil.

Maintenant Noël ne serait pas Noël sans Michael Bublé, et au moment où je ai achevé enveloppant tous les cadeaux que je pense que je aurai gagné le droit d’être Canadien.

Emballage Présent je – Pour aller hardiment là où les emballages de Noël ont passé avant

La musique de fond

CD la piste Michael Bublé »Noël 1 -« Ça commence à ressembler beaucoup à Noël »….

Eh bien il est.

Mon bureau ressemble à la salle de cadeau Harrods (désolé je veux dire »arrods»).

Papier d’emballage est tout autour, et tout ce que je veux pour Noël est quelqu’un qui peut trouver l’endroit où le scotch commence.

Comment font-ils face jusqu’à au pôle Nord?

Ne les assistants du Père Noël reçoivent des conseils d’un elfe psychothérapeutique formé après avoir enveloppé le troisième présente?

Est «rêver d’un Noël blanc ‘un état d’esprit induite par l’hypnose?

Quand je suivante montre «Santa Clause the Movie» (mettant en vedette le regretté et grand Dudley Moore) Je vais me asseoir sur le bord de mon siège, plume et papier à la main, et notez le nom d’un elfe qui sort une montre de poche.

Temps d’affronter mes peurs et enveloppez – et à ce moment Bublé est absolument sur l’argent -‘I ne se soucient pas de ces cadeaux sous l’arbre de Noël ». Eh bien pas tous bien sûr! [nous sommes maintenant sur la bonne voie 5 – «Tout ce que je veux pour Noël ‘], et je vous prie de différer Michael quand vous chantez« Je ne veux pas beaucoup pour Noël’ – obtenez vrai.

Comme je l’ai envelopper amoureusement mon premier cadeau de Noël – une copie gratuite de l’édition de poche de «Tax-Efficient Wills simplifié 2014/2015 ‘(qui fonctionne à 360 pages et est un prix très raisonnable à £ 14,99), forçant une larme comme je imagine la joie quand le présent est déballé le jour de Noël, je ai un moment ‘de jingle bells “.

Que faire si mes lecteurs pourraient aller,

Dashing dans la neige

Dans un traîneau à un cheval ouverte

O’er les domaines,

la lecture sur les testaments fiscalement sur Kindle »tout le chemin?

L’édition Kindle de mon livre est allé direct le 17 Décembre, a une couverture très festive, coûte £ 12,35, et au moment de la rédaction (21/12/2014 12:17 sur) est répertorié comme un best-seller de Kindle classé n ° 4 au Royaume-Uni. Pour voir le classement se il vous plaît visitez la page des publications au www.carlislam.co.uk.

Si vous voulez faire de mon livre un n ° 1 de Noël sur le Kindle, il existe un lien de commande en haut de la page des publications au www.carlislam.co.uk.

Emballage II Présent – La recherche de la scotch …

La musique de fond

Piste de CD Michael Bublé ‘Christmas de 8 -‘ Have Yourself a Merry Little Christmas ‘….

Je ai perdu le scotch! – Ne plaisante pas.

5 minutes plus tard … Comment puis-je obtenir cette ‘20% off ‘autocollant au large de la boîte-cadeau, sans laisser la moindre trace d’une marque?

Si je vois tout papier emballage plus je vais vraiment à croire que les rennes savent voler. Et que faites-vous avec les bandes-gauche sur emballage? Le bac (pour récupérant le papier pour être revalorisés) commence à briller … A ce rythme, je serai en mesure de voir dans l’obscurité, ou pourrait-il être que je suis étant visité par des êtres angéliques du département marketing de M & S de donner un peu de chance sur moi? Si «Tax-Efficient Wills simplifié» permet au numéro 1 le matin de Noël, je vais acheter un nouveau cavalier pour montrer ma reconnaissance et ma gratitude. Mais ne ont pas les ventes déjà commencé?

Selon MB – «tout est calme et tout est lumineux».

Présent emballage III – La dernière frontière: ‘! Phasers WARP feu tout ce que nous avons »- désolé juste eu un moment Star Trek

La musique de fond

Piste de CD Michael Bublé “Noël 15 -« Feliz Navidad Prospero Ano y Felicidad ‘Ay Ay aay …

Tout est fait pour une autre année,

… Et mon cadeau pour vous ce Noël?

Mon blog, qui a été vraiment écrit tout en enveloppant des cadeaux de Noël. Maintenant que ce est ce que je appelle l’écriture. Si seulement le public a su nous auteurs ont à souffrir pour notre art.

Pour des raisons éditoriales seulement trois cadeaux de différentes formes et tailles sont appelés dans ce blog, et se il vous plaît noter que pour «ELF» et des raisons de sécurité, aucun elfes ont été blessés lors de l’emballage de ces cadeaux. Bien que je ne suis pas sûr si je vais jamais joue du violon à nouveau. Toujours son Noël, donc ne oubliez pas …

‘Have Yourself a Merry Little Christmas

Laissez votre coeur la lumière

À partir de maintenant

nos problèmes seront hors de la vue ‘

«Il y avait là sont comme dans l’ancien temps

jours heureux d’or d’antan

Amis fidèles qui nous sont chères

de recueillir près de nous une fois de plus

 

A travers les années, nous serons tous ensemble

Si les Parques permettent

Accrochez une étoile qui brille sur la plus haute branche

Et Have Yourself a Merry Little Christmas maintenant ‘

Jusqu’à 2015 souhaitant à tous les lecteurs de mon blog un très Joyeux Noël et une Bonne et Heureuse nouvelle année,

Joyeux Noël et bonne année,

Frohe Weihnachten und neues Jahr, Glückliches

Buon Natale e felice anno nuovo,

Feliz Navidad, Próspero año y felicidad, «Ay Ay aay ‘…

Carl

Mentions légales

Alors que l’auteur de ce blog ne croit au Père Noël, il se réserve entièrement le droit de mettre de cadeaux sur e-bay, et se il vous plaît ne pas lui envoyer des tartes plus émincer.

Joyeuses Fêtes et une Joyeux Noël et tout où que vous soyez.

German flag

… Weihnachtsmann kommt zur Stadt ”

so versammeln sich um!

Das Kleingedruckte Bit

Als Rechtsanwalt Ich möchte darauf hinweisen, dass “Er macht eine Liste

Und zweimal überprüfen – Offenbar Er wird herausfinden, Wer ist frech und nett.

Jetzt Weihnachten wäre nicht Weihnachten ohne Michael Bublé zu sein, und von der Zeit, die ich fertig Nachbereitung alle Geschenke, die ich denke, ich werde das Recht vor, eine kanadische sein verdient.

Wrapping Präsens ich – Um dahin zu gehen, wo Weihnachten Wrapper haben vorher gegangen

Hintergrundmusik

Michael Bublé ‘Weihnachten’ CD Track 1 – “Es fängt an, wie Weihnachten viel auszusehen ‘….

Nun, es ist.

Mein Büro sieht aus wie das Geschenk Halle in Harrods (sorry ich meine ‘arrods’).

Geschenkpapier ist überall, und alles, was ich für Weihnachten will, ist jemand zu finden, wo das Klebeband beginnt.

Wie kann sie bewältigen und am Nordpol?

Sie Sankt Helfer erhalten Beratung von einer psychotherapeutisch geschulten elf nach dem Wickeln der dritten Gegenwart?

Ist ‘träumen von einem weißen Weihnachten “ein Zustand des Geistes durch Hypnose induziert?

Als ich neben watch ‘Santa Clause the Movie “(mit den späten und großen Dudley Moore) werde ich am Rand meines Sitzes, Stift und Papier in der Hand sitzen, und notieren Sie den Namen jeder Elf, der eine Taschenuhr heraus bekommt.

Zeit, meine Ängste zu konfrontieren und wickeln – und an diesem Punkt Bublé ist absolut auf dem Geld -‘I nicht über diese Geschenke unter dem Weihnachtsbaum ‘kümmern. Also, nicht alle von ihnen natürlich! [Wir sind jetzt auf Track 5 – “Alles, was ich will zu Weihnachten ‘], und ich bitte um Michael unterscheiden, wenn Sie singen:” Ich will nicht, dass viel für Weihnachten “- get real.

Wie ich liebevoll wickeln mein erstes Weihnachtsgeschenk – eine kostenlose Kopie der Taschenbuchausgabe von “Steuereffiziente Wills Simplified 2014/2015” (die zu 360 Seiten läuft und wird sehr angemessen bei £ 14,99 Preis) und zwingt wieder eine Träne, wie ich mir vorstellen, die Freude, wenn die Gegenwart an Weihnachten ausgepackt, ich habe einen “Jingle Bells” Moment.

Was ist, wenn meine Leser gehen könnte,

Stürzen durch den Schnee

In einem Ein-Pferd offenen Schlitten

O’er die Felder,

Lesen über steuereffiziente Testamente auf kindle “den ganzen Weg”?

Der Kindle Ausgabe meines Buches ging am 17. Dezember hat einen sehr festlichen Frontabdeckung, kostet 12,35 £, und zum Zeitpunkt des Schreibens (00.17 am 21/12/2014) wird hier nur als ein Bestseller von Kindle Platz Nr 4 in Großbritannien. Um die Rangliste zu sehen besuchen Sie bitte die Seite Publikationen www.carlislam.co.uk.

Wenn Sie mein Buch ein Weihnachts No.1 auf Kindle machen wollen, gibt es eine Ordnung auf den Link oben auf der Seite Publikationen www.carlislam.co.uk.

Wrapping Geschenk II – Die Suche nach dem Scotch …

Hintergrundmusik

Michael Bublé ‘Weihnachten’ CD Track 8 – ‘Have Yourself a Merry Little Christmas’ ….

Ich habe das Klebeband verloren! – Kein Scherz.

5 Minuten später … wie bekomme ich diese ‘20% off ‘Aufkleber von der Geschenk-Box, ohne die geringste Spur einer Marke?

Wenn ich sehe, mehr Geschenkpapier Ich werde glauben, dass Rentiere, wie man fliegt. Und was machen Sie mit den übrig gebliebenen Wickelstreifen tun? Der Behälter (für das Sammeln von Papier recycelt werden) beginnt zu glänzen … Bei diesem Tempo werde ich in der Lage, es in der Dunkelheit zu sehen, oder könnte es sein, dass ich von Engelwesen aus der Marketingabteilung von M & S besucht etwas Glück auf mich zu schenken? Wenn ‘steuereffiziente Wills Simplified’ macht es zur Nummer 1 am Weihnachtsmorgen werde ich einen neuen Jumper zu kaufen, um meine Wertschätzung und Dankbarkeit zu zeigen. Aber haben nicht die Verkäufe bereits begonnen?

Laut MB – “alles ist ruhig und alles ist hell”.

Wrapping Geschenk III – Die letzte Grenze: »WARP Phaser feuern alles was wir haben” – sorry hatte gerade eine Star Trek Moment

Hintergrundmusik

Michael Bublé ‘Weihnachten’ CD Track 15 – “Feliz Navidad Prospero Ano y Felicidad” Ay Ay aay …

Alle für ein weiteres Jahr getan,

… Und mein Geschenk für Sie dieses Weihnachten?

Mein Blog, das war wirklich während Nachbereitung Weihnachtsgeschenke geschrieben. Nun, das ist, was ich schriftlich. Wenn nur das Publikum wusste, wie wir Autoren haben für unsere Technik leiden.

Aus redaktionellen Gründen nur 3 präsentiert von unterschiedlichen Formen und Größen werden in diesem Blog genannt, und zu beachten, dass für “ELF” und aus Sicherheitsgründen keine Elfen wurden während der Umhüllung dieser Geschenke zu Schaden. Obwohl ich bin mir nicht sicher, ob ich jemals wieder die Geige zu spielen. Noch seine Weihnachten, so denken Sie daran …

‘Have Yourself a Merry Little Christmas

Lassen Sie Ihr Herz Licht

Von nun an

unsere Probleme werden aus den Augen ”

“Hier waren wie in alten Zeiten

glücklich goldenen alten Zeiten

Treuen Freunde, die uns teuer sind

in der Nähe zusammen, um uns noch einmal

 

Im Laufe der Jahre werden wir alle zusammen sein

Wenn das Schicksal ermöglichen

Hängen Sie ein leuchtender Stern auf dem höchsten Ast

Und Have Yourself a Merry Little Christmas jetzt ‘

Bis 2015 möchte alle Leser meines Blogs ein frohes Weihnachtsfest und ein glückliches und erfolgreiches neues Jahr,

Joyeux Noël et bonne année,

Frohe Weihnachten und Glückliches neues Jahr,

Buon Natale e felice anno nuovo,

Feliz Navidad, próspero año y Felicidad “Ay Ay aay ‘…

Carl

Rechtliche Hinweise

Während die Besitzerin des Blogs ist in Weihnachtsmann glauben, dass er völlig behält sich das Recht vor, alle Geschenke auf e-bay setzen und bitte ihn nicht senden Sie mehr Mince Pies.

Frohe Feiertage und frohe Weihnachten ein und alles, wo immer Sie sind.

Italian flag

… Babbo Natale sta arrivando in città ‘,

così raccogliere intorno!

Il piccolo pezzo di stampa

Come avvocato Vorrei sottolineare che ‘Sta facendo un elenco

E controllo due volte – A quanto pare sta andando scoprire chi è cattivo e piacevole.

Ora il Natale non sarebbe Natale senza Michael Bublé, e per il momento ho finito confezionamento di tutti i regali che penso io avrò guadagnato il diritto di essere un canadese.

Wrapping I Presente – Per arrivare là dove gli involucri di Natale sono andati prima

musica di sottofondo

Michael Bublé ‘Christmas’ CD Track 1 – ‘Sta cominciando a guardare un po’ come il Natale ‘….

Beh, è.

Il mio ufficio si presenta come la hall regalo a Harrods (scusate mi riferisco ‘arrods “).

Carta da imballaggio è tutto intorno, e tutto quello che voglio per Natale è qualcuno che può trovare dove il nastro adesivo si avvia.

Come fanno a far fronte fino al Polo Nord?

Non aiutanti di Babbo Natale ricevono consulenza da un elfo psicoterapeutico allenato dopo avvolgendo il terzo presente?

È ‘sognando un bianco Natale’ uno stato mentale indotto da ipnosi?

Quando ho prossima watch ‘Santa Clause the Movie’ (interpretato il ritardo e grande Dudley Moore) mi siederò sul bordo del mio sedile, carta e penna in mano, e annotare il nome di qualsiasi elfo che ottiene un orologio da tasca.

È ora di affrontare le mie paure e avvolgere – ea questo punto Bublé è assolutamente sul denaro -‘I non si preoccupano di quelli presenti sotto l’albero di Natale ‘. Beh, non tutti, ovviamente! [ora siamo sulla pista 5 – ‘Tutto quello che voglio per Natale’], e mi permetto di dissentire Michael quando si canta ‘Non voglio un sacco per Natale’ – ottenere reali.

Come ho amorevolmente avvolgere il mio primo regalo di Natale – una copia gratuita dell’edizione tascabile del ‘Tax-Efficient Wills semplificato 2014/2015’ (che corre a 360 pagine ed è molto ragionevole a £ 14,99), forzando una lacrima come immagino la gioia quando il presente è scartato il giorno di Natale, ho un ‘Jingle Bells’ momento.

Cosa succede se i miei lettori potrebbero andare,

Gettando attraverso la neve

In un un cavallo aperto slitta

O’er i campi,

leggere su testamenti fiscale efficiente su kindle ‘tutto il senso’?

L’edizione Kindle del mio libro è andato in diretta il 17 dicembre, ha una copertura anteriore molto festosa, costa £ 12,35, e al momento in cui scriviamo (00:17 su 21/12/2014) è elencato come un bestseller di Kindle classificato n 4 nel Regno Unito. Per vedere la classifica si prega di visitare la pagina delle pubblicazioni a www.carlislam.co.uk.

Se si vuole fare il mio libro un No.1 Natale su Kindle, esiste un ordinamento dei collegamenti nella parte superiore della pagina pubblicazioni a www.carlislam.co.uk.

Wrapping Presente II – La ricerca per lo scotch …

musica di sottofondo

Michael Bublé ‘Christmas’ CD Track 8 – ‘Have Yourself a Merry Little Christmas’ ….

Ho perso il nastro adesivo! – Non scherzo.

5 minuti più tardi … Come faccio ad avere questo ‘20% off ‘adesivo dalla confezione regalo senza lasciare la minima traccia di un marchio?

Se vedo la carta da imballaggio più ho davvero intenzione di credere che le renne sa volare. E che cosa fare con le strisce di sinistra-over wrapping? Il bidone (per la raccolta di carta da riciclata) sta cominciando a brillare … Di questo passo sarò in grado di vedere al buio, o potrebbe essere che mi viene visitato da esseri angelici del reparto marketing di M & S di elargire qualche buona fortuna su di me? Se ‘Wills semplificato Tax-Efficient’ rende al numero 1 la mattina di Natale mi comprerò un nuovo ponticello per mostrare il mio apprezzamento e gratitudine. Ma non sono le vendite erano iniziate già?

Secondo MB – ‘tutto è calmo e tutto è luminoso’.

Wrapping Presente III – L’ultima frontiera: ‘! Phaser WARP fuoco tutto ciò che abbiamo’ – mi dispiace solo avuto un momento di Star Trek

musica di sottofondo

Michael Bublé ‘Christmas’ traccia CD 15 – ‘Feliz Navidad Prospero Ano y Felicidad’ Ay Ay aay …

Tutto fatto per un altro anno,

… E il mio regalo per voi questo Natale?

Il mio blog, che in realtà è stato scritto mentre avvolgendo i regali di Natale. Ora che è quello che io chiamo la scrittura. Se solo il pubblico sapeva come noi autori devono soffrire per la nostra arte.

Per ragioni editoriali soli 3 regali di varie forme e dimensioni sono indicati in questo blog, e si precisa che per ‘elfo’ e motivi di sicurezza, non elfi stata ferita durante la confezione di questi regali. Anche se non sono sicuro se sarò mai giocare di nuovo il violino. Eppure il suo Natale, quindi ricordatevi di …

‘Have Yourself a Merry Little Christmas

Lasciate che il vostro cuore sia luce

Da ora in poi

i nostri problemi saranno fuori dalla vista ‘

‘Qui c’erano sono come in tempi antichi

felici tempi d’oro di un tempo

Amici fedeli che ci sono care

raccogliere vicino a noi ancora una volta

 

Nel corso degli anni saremo tutti insieme

Se le Parche consentono

Appendere una stella brillante sul ramo più alto

E Have Yourself a Merry Little Christmas ora ‘

Fino al 2015 che desiderano tutti i lettori del mio blog un Buon Natale e un felice e prospero anno nuovo,

Joyeux Noël et bonne année,

Frohe Weihnachten und neues Jahr Glückliches,

Buon Natale e felice anno nuovo,

Feliz Navidad Prospero año y felicidad, ‘Ay Ay aay’ …

Carl

Note legali

Mentre l’autore di questo blog crede in Babbo Natale ha tutto si riserva il diritto di porre dei regali su e-bay, e per favore non lo inviare più trito di torte.

Buone Feste e Buon Natale tutti e di ciascuno, ovunque tu sia.

Spanish flag

… Santa Claus viene a la ciudad “,

así que se reúnen alrededor!

El pequeño fragmento de impresión

Como abogado debo señalar que “Él está haciendo una lista

Y comprobando que dos veces – Al parecer, él va a saber quién es travieso y agradable.

Ahora la Navidad no sería Navidad sin Michael Bublé, y por el momento he acabado de concluir todos los regalos que pienso yo habré ganado el derecho de ser un canadiense.

Envolver Presente I – Para ir audazmente donde envoltorios de Navidad se han ido antes

música de fondo

CD Track Michael Bublé “Navidad” 1 – “Está comenzando a parecer mucho la Navidad ‘….

Bien está.

Mi oficina se parece a la sala de regalo en Harrods (perdón quiero decir ‘arrods’).

Papel de regalo está por todas partes, y todo lo que quiero para Navidad es alguien que puede encontrar dónde comienza la cinta scotch.

¿Cómo se las arreglan en el Polo Norte?

¿Los ayudantes de Santa recibir asesoramiento de un elfo psicoterapéutica entrenado después de concluir el tercer presente?

Se ‘soñando con una Navidad blanca “un estado de ánimo inducido por hipnosis?

Cuando volví a ver ‘Santa Claus the Movie’ (protagonizada por el fallecido y gran Dudley Moore) me sentaré en el borde de mi asiento, lápiz y papel en mano, y anotar el nombre de cualquier elfo que sale de un reloj de bolsillo.

Es hora de enfrentar mis miedos y envolver – y en este punto Bublé es absolutamente en el dinero -‘I no se preocupan por los regalos debajo del árbol de Navidad ‘. Bueno, no todos ellos, por supuesto! [ahora estamos en la vía 5 – “Todo lo que quiero para Navidad ‘], y me permito disentir Michael cuando cantas’ No quiero mucho para Navidad ‘- consiga real.

Como he amorosamente envuelvo mi primer regalo de Navidad – una copia gratuita de la edición de bolsillo de ‘Tax Efficient Testamentos simplificado 2014/2015’ (que cubre 360 páginas y es un precio muy razonable en £ 14.99), obligando a una lágrima como me imagino la alegría cuando el presente se desenvolvió el día de Navidad, tengo un momento “cascabeles”.

¿Qué pasa si mis lectores podían ir,

Estralla a través de la nieve

En un trineo abierto de un solo caballo

Que sobre el campo,

leer acerca de voluntades fiscalmente eficientes en Kindle “todo el camino”?

La edición Kindle de mi libro se puso en marcha el 17 de diciembre, tiene una portada muy festivo, cuesta £ 12.35, y en el momento de la escritura (12:17 en 21/12/2014) aparece como un best seller de Kindle ocupa el número 4 en el Reino Unido. Para ver el ranking por favor visite la página de publicaciones en www.carlislam.co.uk.

Si usted desea hacer mi libro una No.1 Navidad en Kindle, existe un vínculo de pedido en la parte superior de la página de publicaciones en www.carlislam.co.uk.

Envolver Presente II – La búsqueda del whisky …

música de fondo

Michael Bublé “Navidad” CD Track 8 – “Tenga usted mismo un Feliz pequeño Navidad” ….

He perdido la cinta adhesiva! – No es broma.

5 minutos más tarde … ¿cómo puedo obtener este ‘20% de descuento ‘pegatina de la caja de regalo sin dejar el más mínimo rastro de una marca?

Si veo cualquier papel más envoltorio que realmente voy a creer que el reno sabe volar. Y, ¿qué hacer con las tiras sobrante de envoltura? La bandeja (para la recogida de papel que se reciclan) está empezando a brillar … A este paso voy a ser capaz de ver en la oscuridad, o podría ser que yo estoy para ser visitado por seres angelicales desde el departamento de marketing de M & S otorgar algo de buena suerte en mí? Si ‘Tax Efficient Testamentos simplificado’ llega a número 1 en la mañana de Navidad me voy a comprar un nuevo puente para mostrar mi aprecio y gratitud. Pero no se las ventas ya iniciado?

Según MB – ‘todo está en calma y todo es brillante’.

Envolver Presente III – La última frontera: ‘! Fásers WARP fuego todo lo que tenemos “- lo siento sólo tenía un momento de Star Trek

música de fondo

Michael Bublé “Navidad” CD Track 15 – ‘Feliz Navidad Prospero Año y Felicidad’ Ay Ay aay …

Todo hecho por un año más,

… Y mi regalo para ti en esta Navidad?

Mi blog, que realmente fue escrito mientras que envolver regalos de Navidad. Ahora que es lo que yo llamo la escritura. Si sólo el público sabía cómo los autores tienen que sufrir por nuestro arte.

Por razones editoriales sólo 3 presenta de diferentes formas y tamaños se mencionan en este blog, y tenga en cuenta que para ‘duende’ y razones de seguridad, no hay elfos se dañó durante el embalaje de dichos regalos. Aunque no estoy seguro de si volveré a tocar el violín de nuevo. Aún así su Navidad, así que recuerde …

-¿Tiene Usted mismo un Feliz pequeño Navidad

Deja que tu corazón sea luz

De aquí en adelante

nuestros problemas estarán fuera de la vista ”

‘Aquí estaban son como en los viejos tiempos

felices días de oro de antaño

Fieles amigos que son queridos para nosotros

reunirse cerca a nosotros una vez más

 

A través de los años todos vamos a estar juntos

Si los hados permiten

Cuelgue una estrella brilla sobre la más alta rama

Y tiene usted mismo un Feliz pequeño Navidad con empresa ‘

Hasta 2015 deseando a todos los lectores de mi blog una muy Feliz Navidad y un Feliz y Próspero Año Nuevo,

Joyeux Noël et bonne année,

Frohe Weihnachten und neue Jahr Glückliches,

Buon Natale e Felice anno nuovo,

Feliz Navidad, próspero Año y Felicidad, ‘Ay Ay aay’ …

Carl

Advertencia legal

Mientras que el autor de este blog no cree en Papá Noel él totalmente se reserva el derecho a formular las presentes en e-bay, y por favor no le envíe más pasteles de carne.

Felices Fiestas y Feliz Navidad todos y cada uno esté donde esté.