*WE ARE RECRUITING*

If you are a member of the Bar seeking to leave the city hustle and bustle aside and relocate to practice in the scenic South West, we want to hear from you!

Magdalen Chambers is one of the largest sets in the south west outside of Bristol with members excelling in a wide range of areas of civil and family work. We were thrilled to achieve success for another year having been recognised by Chambers and Partners 2021 and be ranked once again to be recognised by the Legal 500 as a leading set on the Western Circuit in the Legal 500 UK Bar Guide 2021.

After a busy and successful 2020, we are looking to expand and wish to hear from members of the Bar that seek to share in our growing and busy workload. We are situated in the heart of Exeter which offers the city living alongside its close links to the beautiful countryside, Dartmoor and beaches – what more could you want!

Magdalen Chambers is proud to have a strong, supportive and leading clerking team who have been recognised by Chambers and Partners 2020.

We will happily consider applications for tenancy or 3rd six pupillages. Please direct any applications which will be treated in the strictest confidence to : Senior Clerk, James Basden.  James@magdalenchambers.co.uk

 

A Practical Guide to Non-Party Costs Orders – Author Charles Shwenn

Chambers would like to congratulate Charles Shwenn on the publication of his book by Law Brief Publishing: A Practical Guide to Non-Party Costs Orders. This is a valuable tool for practitioners as well as companies, insurers and commercial litigation funders. Family practitioners who practice in the area of TOLATA may also find this guide of use.

Orders that a non-party to litigation shall pay the costs of that litigation have become increasingly prevalent since the court’s power to make them was confirmed in 1986. Though judges have a wide discretion in this regard, the jurisprudence that has developed on this topic offers important guidance as to its exercise. It is important for practitioners to understand these principles so that they can be alert to the possibility of recovering their costs from a non-party and when their clients might themselves be susceptible.

Charles Shwenn is a member of the civil team in chambers and maintains a broad commercial chancery practice. He has a particular interest in the law of costs and civil procedure, on which he regularly writes and advises.

This book can be purchased from Amazon using the following link. Practical Guide to Non-Party Costs Orders

Chambers celebrates further success with rankings in Chambers and Partners 2020

We are proud and delighted to announce that Chambers continues in it’s success being recognised by Chambers and Partners 2020. Five members have also been individually ranked together with recognition for the clerking team for client service “The clerks are helpful and quick to respond.” “It’s a great chambers with a number of strong counsel and really helpful clerks.”

Employment

Nigel Moore (Band 3) – “His strength is his technical analysis – any work prepared by Nigel will show full consideration of all issues, no matter how small, yet he also delivers the advice in a manner which is clear and to the point.” “Nigel is extremely impressive in his speed at identifying the key issues in a case and for finding ingenious legal arguments in cases that may initially seem hopeless.”

Family/Matrimonial

Rupert Chapman (Band 2) – “He has a very approachable, calm and pragmatic manner. He’s extremely knowledgeable and is an up-and-coming star.” “He gets to the heart of complex issues, advises clearly and is a formidable advocate with an unmatched knowledge of the law.”

Carol Mashembo (Band 2) – “She has very careful, meticulous preparation and clear advocacy. She is clear and precise in conference and inspires trust and confidence from clients. She’s always prepared to go the extra yard to get the case right.” “She’s an excellent advocate who gives strong sensible advice in children matters.”

Christopher Naish (Band 1) – “He’s excellent, really experienced and very good with clients. He’s very knowledgeable, down-to-earth and approachable.” “He is unflappable and calm in difficult cases, which inspires the confidence of his clients.”

Planning

Gavin Collett (Band 2) – Well regarded for his expertise in planning law, with particular specialist knowledge in highways and rights of way. He acts for local authorities, as well as developers and private individuals. He is the head of the administrative and regulatory team at Magdalen Chambers.

Very well done to all involved!

Chambers and Partners 2020

THE NEW RESIDENCE NIL-RATE BAND

THE NEW RESIDENCE NIL-RATE BAND

CHARLES COOPER CONSIDERS THE RESIDENCE NIL-RATE BAND AND TRANSFERABLE RESIDENCE NIL-RATE BAND FOR INHERITANCE TAX

Inheritance Tax is payable on the value of a deceased’s estate above a set threshold, referred to as the Inheritance Tax Nil-Rate Band (‘NRB’). Since 09 October 2007 it has also been possible to claim the unused NRB of a spouse or civil partner who died before them, referred to as the Transferable Nil-Rate Band (‘TNRB’). From 06 April 2017 there has been an additional Residence NRB (‘RNRB’) and a Transferable Residence NRB (‘TRNRB’), the legislation for which is set out at ss.8D-8M Inheritance Tax Act 1984 (as inserted by s.9 Finance (No 2) Act 2015).

The RNRB and TRNRB legislation is relatively new and untested. ‘Residence’ refers to any interest in a dwelling house that was the deceased’s residence, at some point in time, and that interest must be ‘closely inherited’ (inherited by a lineal descendant) on or after 06 April 2017 for the legislation to apply. Where the first spouse or civil partner died before 06 April 2017 then 100% TRNRB should be available on the second death. These reliefs are subject to tapering provisions, and allowance has been made for individuals who ‘down-sized’ before death.

A specific gift of residence to a spouse or child under a Will is obviously ‘closely inherited’, but most Wills just leave residue to a spouse or child either absolutely or in trust.

If the residence forms part of residue, it is to be regarded as closely inherited for the purposes of RNRB to the extent that the residuary estate is closely inherited. For example, where residue (containing a residence) is to be divided one half to a child and one half to charity, only half of the residence would be treated as ‘closely inherited’.

If the residue is left in trust to a spouse or child for their benefit during their lifetime (a ‘life interest trust’) it should be regarded as closely inherited, but not if left on discretionary trusts.

With the legislation now enabling a potential combined Nil-Rate Band of £900,000 (on current figures) on death, it is worth checking whether the full Nil-Rate Bands may be claimed.

February 2019

 

[Charles practised as a Solicitor and Higher Court Advocate before being called to the Bar, and specialises in tax, trusts, wills and probate.]