Monthly Archives: August 2013

ILN Today Post

Week of August 26, 2013 on ILNToday – A Roundup!

I rarely speak about personal things on here, but I can’t jump back into my roundup without a mention of why last week’s post was skipped – on August 20, 2013, my grandmother passed away at age 90. She lived a long and amazing life, but her family still misses her. For a peek into what she meant to us, you can take a look at my sister’s personal blog, where she shared the eulogy that I gave at my grandmother’s funeral.

I hope to write a post soon about how the lessons I learned from my grandmother can be translated to the legal industry, but for now, we’re back with our weekly roundup. I think it’s a sign of September arriving this weekend that we’ve had SO many substantive posts this week – September always feels like a new beginning to me (all those years of school year beginnings, I suspect), and I think many of our lawyers are looking at it in the same way.

So here are this week’s top posts! 

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ILN Today Post

Welcome news in respect of lapsing subdivision consents

The Environment Court has recently lent a helping hand to developers faced with a lapsing subdivision consent where the subdivision plan has been approved by Council.

Subdivision consents are usually issued on the basis that they will lapse if they are not ‘effected’ within 5 years from the date of issue (or such longer period as the consent may specify). There has traditionally been uncertainty in terms of the relationship between this 5 year period and the 3 year period which attaches to the territorial certificate issued approving the subdivision plan (the S223 Certificate). More…

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The courts get tough!

Some recent judicial decisions in the Technology and Construction Court show the court is taking a less compromising attitude to litigants.

In the case of Venulum Property Investments Limited v Space Architecture Limited and others, Venulum had failed, by a mistake, to serve its particulars of claim within the time limits allowed by the court. The particulars of claim were served only a few days later, but by then the limitation period for commencing a court action had expired. One of the defendants refused to agree that time could be extended. Venulum applied to the court for the court to exercise its discretion and allow the late service but permission was refused. The court relied on the change of the Civil Procedure Rules on 1 April 2013, which now emphasise that it is part of the overriding objective of the court procedures that the court should enforce compliance with rules, practice directions and court orders. More…

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Statutory deposits – landlord strikes out

Summary

A Court of Appeal decision[1] has confirmed that a tenant’s deposit needs to be protected where:

  • the initial fixed-term assured shorthold tenancy (AST) was entered into before 6 April 2007; and
  • the initial fixed term ended at some point after 6 April 2007 and the tenancy has not been renewed or determined, so a statutory periodic tenancy arose. More…
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Intra-family debts and IHT

This article is taken from Helena Luckhurst’s blog The Wealth Lawyer UK

The deductibility of debts for inheritance tax (IHT) purposes is a hot topic at the moment, following the changes introduced to IHTA 1984 by this year’s Finance Act. However, it’s easy to overlook more mundane loans between family members.

Not surprisingly, these loans often remain undocumented as they tend to be informal arrangements. However, that rarely makes for good IHT planning. How can it be demonstrated to HMRC that a transfer of money from a child to his mother to make her life a little more comfortable was a loan and not a gift, after the mother’s death? If it’s a gift, 40% IHT may be due on the mother’s death on the amount transferred and unspent. If the money was lent by the child instead then, unless the debt is disallowed because of section 103 FA 1986 (e.g. pre-loan gift by mother to child) or not legally enforceable, the money should not form part of the mother’s estate for IHT. Also, as a result of the Finance Act changes, the loan may have to be repaid to the child before the estate administration is completed if it is to be deductible for IHT, unless any of the section 175(2) IHTA 1984 exceptions apply. Using a deed of gift or loan agreement would help put matters beyond doubt. More…

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Key Tax Ruling for Same-Sex Marriage: What This Means for Employers

The federal agencies promised more guidance on same-sex marriage issues after the United States Supreme Court struck down the Defense of Marriage Act. On August 29, the IRS provided three key answers:

1. Marriage will be determined by the law of the state where a marriage is initially established, not by the law of the state where a person resides or works.
2. Civil unions will not be considered as marriages.
3. Persons in same sex-marriages have the right to file amended tax returns for open years to obtain all the tax benefits of marriage. 

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Ohio Statehouse Update: This Week in Ohio — August 30, 2013

Top issues from this week — August 30, 2013

 

Legislative committee discusses Medicaid reform

The Senate Finance Subcommittee on Medicaid convened this week at CareSource headquarters in Dayton. CareSource is an independent non-profit, Medicaid managed care organization serving roughly 950,000 Ohioans statewide.

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McDonald Hopkins Government Strategies Advisory: This Week in Washington — August 30, 2013

Top Issues From This Week — August 30, 2013

With Congress out of session, we bring you an abbreviated This Week in Washington

Debt ceiling fight on the horizon

As Congress prepares to return to work, another fight over raising the debt ceiling appears on the horizon. On Monday, Treasury Secretary Jack Lew wrote a letter to Congress saying his department would exhaust the “extraordinary measures” it holds to keep the U.S. from breaching the limit in mid-October:

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Provincial Workers’ Compensation Scheme Bars Federal Statutory Cause of Action

Two brothers, Joseph and David Ryan, were Newfoundlanders who, like many others in that province earned their living by fishing the North Atlantic.  On September 19, 2004, the Ryan brothers died when their ship, The Ryan’s Commander capsized while returning from a fishing trip off the coast of Newfoundland.  Joseph and David’s widows and children (the “Ryan Estates“) applied for and received compensation under Newfoundland and Labrador’s  Workplace Health, Safety and Compensation Act (“WHSCA“).
Then, proceeding under the federal Maritime Liability Act (“MLA“) the Ryan Estates commenced an action against the builders of The Ryan’s Commander, Universal Marine Limited, Marine Services International Limited (“Marine Services”) and an employee of Marine Services, alleging negligence in the design and construction of the boat.  The Ryan Estates also sued the Attorney General of Canada alleging negligence in the inspection of the boat by Transport Canada. 
Marine Services and its employee applied to the Workplace Health, Safety and Compensation Commission (“Commission”) of Newfoundland and Labrador for a determination of whether the action was prohibited by virtue of section 44 of the WHSCA.  That section provides: “the right to compensation under the Act is instead of the rights of action, statutory or otherwise, to which a worker or his dependents are entitled against an employer because of a injury in which compensation is payable or which arises in the course of the worker’s employment“.   The Commission held that the action was statute barred by section 44.  
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Implementation of the Port of Saaremaa detailed plan stayed at the request of TARK GRUNTE SUTKIENE client

At the request of a client represented by TARK GRUNTE SUTKIENE, Tallinn Circuit Court stayed the execution of the detailed plan of the Port of Saaremaa and granted the application for interim relief on 26 August 2013.

According to the detailed plan, the current cruise port was to be turned into a cargo port and an industrial park was to be built on the territory of the port. The court considered the arguments put forward in the actions to be relevant and the interests of the persons challenging the detailed plan of the Port of Saaremaa to be essential, allowing the use of the port as a cargo port only based on currently existing buildings and according to the number of cruise ships permitted and conditions established by the earlier plan. The proceedings will continue at the court of first instance.

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