The following Private Client Q&A Produced in partnership with Graham Stott of gunnercooke LLP provides comprehensive and up to date legal information covering:
Practice Note: Introductory guide to residence and domicile for UK tax purposes provides a summary of the UK income tax, capital gains tax and inheritance tax (IHT) implications for an individual of being resident and/or domiciled in the UK.
Whilst the Q&A refers to the non-UK residence of the surviving spouse, the Practice Note: Introductory guide to residence and domicile for UK tax purposes confirms that when considering the liability to IHT and, in particular, the transfer of assets between spouses or civil partners, it is the domicile of the parties which is of importance and that the spousal or civil partner exemption is limited to the amount of the nil rate band whe
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This Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international perspective and includes some comparative examples from other
Statutory declaration of solvencyA company enters voluntary liquidation when the members of the company vote to do so by a special resolution. For more information, see Practice Note: What is a members' voluntary liquidation (MVL) and where/when is it typically used?Before the members can vote on a
Express and implied contractual terms distinguishedContractual terms may be either express or implied:•express terms—are terms which are actually recorded in a written contract or openly expressed in an oral contract at the time the contract is made (or there may be a combination of written and oral
Involuntary manslaughter—introductionManslaughter can be classified as either voluntary or involuntary. Voluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element—hence the label voluntary manslaughter) but which are reduced to
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