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This week’s edition of Private Client highlights includes: (1) Secretary of State for Health and Social Care v Worcestershire CC, which held that the...
20th Jan
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Private Client analysis: A property was transferred by B from the sole name of A into the joint names of A and B, B being A’s daughter and Lasting...
20th Jan
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Private Client analysis: Reverend Jane Taylor is a priest in the Church of England and runs Christian retreats from her home, trading as Mill House...
18th Jan
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Tax analysis: In Embiricos v HMRC, the Court of Appeal upheld the Upper Tribunal’s decision that HMRC had no power to issue a partial closure notice...
18th Jan
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This week’s edition of Private Client highlights includes: (1) The MoJ has extended the remote witnessing of wills until 31 January 2024; (2) The...
13th Jan
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Private Client analysis: The new process for reporting the gross and net value of an estate, for inheritance tax (IHT) purposes, is effective for...
13th Jan
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Tax analysis: In Christopher Thomson v HMRC, the First-tier Tax tribunal (FTT) held that entrepreneurs’ relief (now business asset disposal relief)...
12th Jan
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Private Client analysis: The judge upheld on appeal the decision of Deputy Master Dray that a residuary gift in a Will demonstrated an intention not...
12th Jan
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Immigration analysis: Last year, the government acknowledged in its Innovation Strategy that the UK is currently losing the global competition for top...
11th Jan
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Tax analysis: HMRC has published a consultation on draft regulations to implement the Organisation for Economic Cooperation and Development (OECD)...
10th Jan
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Family analysis: These proceedings have attracted huge media attention, piqued by the parties’ statuses, the former husband being the Vice President...
7th Jan
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This week’s edition of Private Client highlights includes: (1) HMCTS Probate updates probate application forms PA1P and PA1A; (2) Brealey v Shepherd &...
6th Jan
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Private Client analysis: In this case, the Court of Protection granted an application by the BBC and Sky News to lift provisions of a Transparency...
5th Jan
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Local Government analysis: Under the Care Act 2014 (CA 2014), the powers and duties of a local authority to support disabled people encompasses...
5th Jan
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EU Law analysis: This judgment is about the rights of an EU citizens who is a minor, born and resident in a Member State other than that of their...
22nd Dec
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Family analysis: In May 2021 the Office of Tax Simplification (OTS) published its second report on capital gains tax (CGT), making various...
22nd Dec
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Restructuring & Insolvency analysis: This case concerned the beneficial ownership of a former matrimonial home. At first instance the appellant...
22nd Dec
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Law360, London: The government should not raise the state pension age until 2051, a consultancy has said, warning on 20 December 2021 that average...
21st Dec
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Local Government analysis: What does the government’s long-awaited White Paper on adult social care reform mean for providers in the sector? The very...
21st Dec
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Tax analysis: On 30 November 2021 HMRC announced a consultation on ways to ensure there are fairer tax outcomes and to prevent abuse of the Stamp Duty...
17th Dec

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