DEVON COUNTY SHOW – COMPETITION RESULTS

Thank you to all of those who visited our stand at the Devon County Show. It was wonderful to meet so many of our clients - past, present and hopefully future.

For those of you who weren’t able to come along you missed the opportunity of a free wine tasting, after which those taking part were asked to try and identify the genuine Champagne from the sparkling wines.

43% of those who entered correctly guessed that bottle number one contained the real Champagne.

For those of you interested bottle number two was a brut and number three a demi-sec.

The first out of the hat and the winner of the jeroboam of Moët & Chandon Champagne is Jill Taylor from Shillingford St George, Exeter.

The 10 runners up, who each get a wine guide signed by writer Susy Atkins are:

Bruce Cadbury – Pinhoe, Exeter
June Allman – Braunton
Sissy Gerschwiler – South Molton
B. Plummer – Doddiscombsleigh
A.L. Thomas – Heavitree, Exeter
Jay Colenso – Barnstaple
Karen Martin - Exeter
J.R. Guilleband – Clifford Bridge, Drewsteignton
June Evans – Exeter
Nicky Daniel – Tedburn St Mary, Exeter

Again thanks to all of you who took the time to enter the competition, play the grab machine or just stop for a chat. We look forward to seeing you next year when we hope to have an even bigger and better competition to test you with.

Food safety and the law

European Community food safety laws came into force sometime ago. The legislation introduced a “farm to fork” approach to food safety by including primary production (farmers and growers) in food hygiene legislation for the first time in the majority of cases.

If you operate a catering or food business, or are planning to start one, you must register all of your premises with the environmental health service before you use your premises.

The premises will need to be approved if you supply another business with:

Meat and meat products

Eggs

Milk and dairy products

Fish and fish products

For information on how to register, you should contact the Environmental Health Service.

Your premises will be inspected by Enforcement Officers from your local authority to make sure you are obeying the law. You will not usually be given notice of the inspection.

When they think it is necessary, inspectors can take enforcement action to protect the public, including:

Serving a Hygiene Improvement Notice if you are breaking the law, which sets out steps you must take to comply

Serving a Hygiene Emergency Prohibition Notice which forbids the use of premises or equipment

Recommending a prosecution

Food hygiene regulations set out the basic hygiene requirements for all aspects of a business and require you to make sure that:

The food you provide is safe to eat

Your premises meet hygiene standards

Staff follow good personal hygiene practice

Food safety problems are identified and controlled

Staff receive adequate instruction and/or training in food hygiene, and are supervised

Food is kept at a safe temperature

You keep written records of how you manage food safety hazards

The main change that was introduced is that food businesses (farmers and growers being the exception) are now required to use food safety management procedures based on the principles of hazard analysis critical control point or HACCP.

HACCP requires logical thinking about what might go wrong with food prepared for sale and what must be done to ensure it is safe for customers. This requires integration between managing food safety with procedures of documentation and record. You should therefore ensure that you have put written food safety management procedures in place. The system is flexible however in that, for example, record keeping should be appropriate to the size and nature of the business.

For further information about these issues contact Simon Exley on 01271 372128.

LICENSING - WHAT A BUYER NEEDS TO KNOW

Personal Licence

When purchasing a licensed premises you need to decide who will have the overall control over the sale and supply of alcohol. This person is called the Designated Premises Supervisor (‘DPS’).

At least one of you needs to hold a Personal Licence and once they have a personal licence they can then apply to be the DPS on completion of the purchase. In order to obtain a personal licence you will need:

the National Certificate of Personal Licence Holders Certificate. In order to obtain this you need to attend an accredited course and sit an exam. Please contact us for details of approved courses.

a Criminal Convictions Certificate. You can apply for this on line through www.disclosurescotland.co.uk.

Please note that both of the above items can take time to acquire and so this should be one of your first steps once you have made an offer on a licensed premises.

Two passport photographs, one of which must be endorsed on the reverse by a competent person (i.e. Solicitor/Doctor) that the photograph is a true likeness of you.

A fee of £37.00 payable to the Local Licensing Authority.

Once you have all these documents together the application for a personal licence along with a disclosure of criminal convictions needs to be served on the Local Licensing Authority for the area in which you live and a copy of it must be served on the police licensing authority. The police have fourteen days in which to object to your application. If no objection is received then a personal licence will be granted to you.

Premises Licence

It is not necessary for a person to have a personal licence to hold a premises licence. You can, therefore, transfer the premises licence to anyone you deem necessary to hold the premises licence. Remember that it is an asset of the business, therefore, the most suitable person to hold the premises licence would be the person who holds the legal title.

On completion of your purchase you will need to apply to transfer the premises licence from the current premises licence holder to you (or your nominated representative). Depending on who is going to be the DPS you will also need to apply to vary the premises licence to nominate a new DPS. In order to do this you will need to have:

Consent to transfer the premises licence
Application to transfer the premises licence
Application to vary the premises licence to nominate a new DPS
Consent of the new DPS
ORIGINAL premises licence (or an explanation why there is no premises licence)
Fee of £46.00

The application is then served on the Licensing Authority where the premises is situated and copied to the Local Police Licensing Authority for where the premises is situated.

If you are applying for a change in the DPS then the application also needs to be served on the outgoing DPS.

This is only a brief overview of the Licensing procedure for acquiring a new licensed premises and if you do require any more information then please contact Emma Napper on 01271-349924.

ASBESTOS

Came into force 13th November 2006

Regulation 4 – duty to manage asbestos risk in non-domestic premises. This obliges the Duty Holder to ensure that they have a written report of how to manage asbestos which is or could be present on the property.

DUTY HOLDER
determines whether asbestos is present in the building or likely to be present and then manages the asbestos that is present or likely to be present

WHO IS THE DUTY HOLDER?
Freehold owner of non-domestic property who:

Occupies the property
Leaves property vacant
Leases all or part of the property to tenant
Grants licence to occupy whole or part to one or more occupiers

Tenant – non-domestic property who:

Occupies demised premises
Leaves demised premises vacant
Leases all or part of the demised property to undertenants
Grants a licence to occupy the whole or part of the demised premises to one or more occupiers

A licensee whether or not there is a formal written agreement but only of they have maintenance and repair obligations
Managing agents but only if they have contracted to take over the maintenance or repair of the property.

Where there is more than one duty holder the relative contributions to be made by each in complying is determined by the “nature and extent of the maintenance and repair obligations”.

NON-DOMESTIC PREMISES?

No definition but would include: Commercial premises
Industrial premises
Service premises – eg Hospitals/Schools etc
Certain parts of residential premises including:

Common parts used for access, circulation, storage
Garages and parking spaces not specifically allocated
Sheltered accommodation – work areas/lifts/boiler rooms/staircases etc
Hotels/Guest Houses
Halls of residence
Care homes
Hostels
Guest accommodation and common parts



DUTY?

Take such steps as are reasonable in the circumstances
Consider condition of any asbestos assumed present
Inspect parts of the premises which are reasonably accessible
Review assessment – if you have reason to believe no longer valid or significant change in the premises to which the assessment relates.
Record conclusions of assessment and every review of assessment


CONTAMINATED LAND TAX RELIEF
Capital expenditure by company on remedying attracts special allowance of 150% granted in the year in which the expenditure is incurred

If land is acquired for trading stock or fixed capital asset or a trade or a schedule A letting business

Only covers remediation and connected expenditure that is additional to site preparation costs

EXEMPTION
Apply to HSE for exemption certificate which is only granted is they believe that the health and safety of persons likely to be affected by exemption will not be prejudiced

HSE may revoke exemption at any time by a further certificate in writing


DEFENCE
Took all reasonable precautions and exercised all due diligence to avoid commission of offence


DOES NOT DEPEND ON EMPLOYEES BEING PRESENT

PURCHASER NOT OWED A DUTY OF CO-OPERATION BY THE SELLER

Bouncy Castle Judgment Causes Parents to Rethink

Many parents will be left wondering whether they should hire a bouncy castle for their children following a recent ruling in a case involving a young boy who suffered brain injury at a friends party. The injury was caused when the child suffered a kick to the head whilst playing on a bouncy castle. The Court ruled that the parents who hired the inflatable were responsible for his injuries as adequate supervision had not been provided.

Although the decision may be appealed it is bound to cause worry and apprehension amongst parents. In the last few years it has become increasingly common for bouncy castles and other inflatables to be hired for children’s parties and other events.

The Court didn’t think that the bouncy castle itself was dangerous but criticised the level of supervision which it said was insufficient and inadequate. So where does this leave parents?

Anyone who now contemplates hiring an inflatable must take all reasonable steps to ensure that the children using it are safe. A common sense approach should ensure that this is the case.

• Check to make sure that the inflatable is located in an area away from obvious hazards such as overhanging branches
• Do not allow other play equipment, such as bikes, to be left in front of the inflatable in case anyone falls off and lands on them
• Do not allow children to eat or drink whilst playing on it
• Make sure that the children do not have any sharp objects in their pockets which could cause injury to themselves or others eg. Pens
• Do not allow too many children to use the inflatable at the same time
• Make sure children take off their shoes before using the inflatable
• Always supervise the children when using the inflatable
• Always follow the guidance given by the hire company.

With these simple precautions you should be able to ensure that children are able to play safely. And should an accident occur you should be able to show that you were aware of the danger and took steps to minimise the risks

Fortunately in this case the parent was insured. So if you are planning a party this summer and are thinking about hiring a bouncy castle you might just want to check your insurance policies before you arrange anything.

John Hasson is a solicitor specialising in personal injury at Slee Blackwell and can be contacted on 01392 429132

Inheritancedisputes.co.uk is launched

Following continued expansion of their contentious probate department Slee Blackwell have now launched a dedicated and specialist website- http://www.inheritancedisputes.co.uk/ – enabling easy access to all of the information that you need regarding a potential inheritance dispute.

The site provides advice on the following:-

Disputed Wills: mental capacity, undue influence, invalid procedure, fraud, interpretation and inheritance act claims.

Inheritance Act claims/disputes - claims under the Inheritance (Provision For Family and Dependants) Act 1975.

Executors Disputes.

Disputed Powers of Attorney: Lasting Powers of Attorney and Enduring Powers of Attorney.

Negligently drafted wills , professional negligence and solicitor’s negligence.

Intestacy Rules – who gets what under the rules of intestacy.

Mediation and Alternative Dispute Resolution (ADR) in inheritance disputes, contested wills and contentious probate claims.

Legal Aid (public funding) for inheritance disputes, contested wills and contentious probate cases

No win - no fee funding of inheritance disputes, contentious probate and disputed wills.

The firm offer a free initial review of your case as part of their service, enabling them to assess the merits of your inheritance dispute, contested will or contentious probate claim free of charge.

If you would like further information please contact Lee Dawkins, the contentious probate partner at the firm, on 01392 423000 or alternatively email at lee.dawkins@sleeblackwell.co.uk

Inheritance Tax: Where are we now?

Over the last few years our dear Prime Minister (when Chancellor) has given us a real run around with changes to Inheritance Tax (IHT). We have had to cope with the taxation of Pre Owned Assets the “Rationalisation of the Taxation of Trusts” (an excuse for putting nearly all Trusts under the disadvantageous discretionary trust taxation regime) and this year with a sleight of hand imaginative to say the least, we were briefly left with the impression that IHT tax free allowance (called the Nil Rate Band (NRB)) was to be doubled.
So, where are we now?
Well, first let us look at the chancellor’s most recent proposals which were announced in his Pre Budget Review last October. This initially sounded as though the NRB was to be doubled to £600,000, but not for long! The new position is that for any person dying on or after 9th October 2007 where that person has/had a spouse or civil partner who predeceased and who used none or only part of his NRB then the unused portion of the NRB of the first to die can be added to the tax free NRB of the second spouse/ civil partner on their death. This means that in the current tax year where a second spouse dies he/she will be able to leave £624,000 tax free if the first spouse left everything to the survivor. Those with more than one previous spouse/civil partner may use parts of both predeceasing spouses NRB, but only to a maximum of two full NRBs at the death of the second spouse; and it doesn’t matter whether or not the first spouse had any money to leave!
This puts most people now in the same position as those who had chosen previously to go to their solicitor and draft Wills ensuring that, as a family, they used up both parents Nil Rate Band tax free allowance. The saving in tax this year for planning of this sort is £124,800. Whilst solicitors now will not as often need to recommend NRB tax planning does it mean that there is now no point in bothering to make a Will?
Far from it! I know you would expect me to say that, but the following remain cogent reasons for making a Will.

• The intestacy rules are presently more than 20 years out of date (as to values) with the result that if you die intestate (without a Will) what happens often would not correspond with your wishes
• You can chose and appoint your own Executors
• You can express wishes as to funeral arrangements
• You can stipulate ages at which young beneficiaries receive their gift (ie later than 18years)
• You can gift “Business Property” to chargeable beneficiaries and save IHT
• You can deal appropriately with property where there are beneficiaries from different relationships
• You can leave your half of your joint estate to your spouse for his/her life to protect that capital from nursing fees and it will pass according to your wishes on the second death benefiting from a double NRB

You may well ask whether there is any future for the “old” tax planning which has been so common over recent years where it was important to ensure that each parent used his/her NRB. The answer to that is Yes, there will be times when it is appropriate to used a NRB Discretionary Trust or outright Gifts on the first death; but not nearly as often as before. Examples could be where there is a big age difference between spouse and a judgement is made that investments in a NRB Discretionary Trust would outperform the Chancellor’s likely indexation of allowances. This is even more relevant now under the new Capital Gains Tax regime Also where a Testator is seeking to protect part of the Capital of joint estates from payment of care fees.
One of the most frequently asked questions right now is from those who have the earlier NRB Discretionary Trust Wills. The question is always a variant of “are these (old) Wills still any good?” And the answer is, nearly always, that such Wills remain absolutely fine. They are flexible, still retain the possibility of doing a little sophisticated tax planning (if that is relevant at the time) and if not within two years of death the tax planning in those wills can be reversed to take advantage of the new rules.
But that is not all. There are still other things that can be considered to reduce IHT and although not suitable to everyone remain a part of the armoury for transferring wealth down a generation minimising the impact of IHT. Some examples are:

• Use of the Annual exemptions (£250 and £3000 plus additional gifts on marriage
• Gifts out of income (tax free without limit but donor must retain standard of living)
• Outright Gifts and survive for 7 years (where there is spare cash)
• Gifts into a NRB Discretionary Trust for children/grandchildren (where control is needed) and then survive for 7 years
• Deeds of Variation
• Leave qualifying “Business” or “Agricultural” Property to children and substantial cash to spouse who can then buy back the “Business”/”Agricultural” Property leaving children with the cash and the spouse to get the relief again in his/her estate (if he/she survives 2 years
• Unusual but where a client widow/er has inherited all from his predeceasing spouse and remarries he/she could in his will set up a double NRB discretionary trust for new spouse and children and still leave his new wife a further NRB in her estate
  Emigrate and live for 3 years or more in a jurisdiction which does not levy IHT

Whilst they remain the two certainties in life, how could death and tax be so interesting!