This is a topical area for the courts, which have moved to imply various limitations or tests on decision makers powers and when they can be challenged. This is made more difficult for lay users and lawyers alike in that implied restrictions are (by definition) not apparent from the words of the relevant contract itself. These limits are applied by the courts not just to fiduciaries (such as trustees or directors), but also to non-fiduciaries (eg banks and employers). Recent case law includes: * Pitt v Holt (SC) - trustee decisions (2013) * Braganza (SC) - contractual discretions (2015) * Eclairs (SC) - directors powers: proper purposes (2015) * IBM UK Holdings v Dalgleish (CA) - employer powers under pension plans (2017) * British Airways (CA)- pension plan - proper purposes (2018) The book reviews the relevant doctrines of: * Interpretation rules * Proper purposes; * Due consideration of relevant factors * Full perversity (no reasonable decision maker)

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.

A complete guide to planning an estate under today's tax rules

When it comes to an estate (no matter how big or small it may be) nothing should be left to chance. Proper planning is necessary to protect both your assets and your heirs. Estate Planning Law Specialists Harold Apolinsky and Craig Stephens and expert financial planner Stewart Welch III know this better than anyone else, and in the revised and updated edition of "J.K. Lasser's New Rules for Estate and Tax Planning," they offer valuable advice and solid strategies to help you plan your estate under today's tax rules as well as preserve your wealth.

Packed with up-to-the-minute facts, this practical resource covers a wealth of important issues.Reveals how new legislation will impact inheritances and trusts and offers guidance for estate and generation-skipping tax planningExplains the role of wills, executors, and trusts and shows how to treat charitable contributionsOutlines the do's and don'ts of gifting and explains life insurance and retirement planning

Filled with in-depth insights and expert advice, this book will show how to efficiently arrange your estate today so that you can leave more to those you care about tomorrow.

An interdisciplinary approach to the complexities of media law This critical study of intellectual property in the new media environment highlights the ways in which issues of intellectual property are driving the contemporary media economy, from disputes over downloading music from the Internet to negotiations over David Beckham's image rights. Taking an interdisciplinary approach, the book provides the media student with a clear understanding of how intellectual property laws shape and are shaped by the needs of the media industry. As Richard Haynes demonstrates, the media industry exploits copyright and trademarks in new and seemingly boundless ways whether it's the blockbuster movie Harry Potter or successful children's television programme Bob the Builder. Through case studies, chapter-by-chapter exercises, further reading and selected Internet links Media Rights and Intellectual Property fills the need for a clear and concise guide for the media student not versed in the finer details of media law. rights to the media industry The impact of digitalisation on the protection of copyright The response of the music industry to digital distribution and copyright piracy The strategic decisions of broadcasters to acquire sports rights The importance of tertiary rights and their role in the television marketplace The emergence of celebrity image rights Issues of copyright and the Internet.