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This week’s edition of Private Client highlights includes: (1) HMCTS updates on online Probate Service developments in 2021; (2) HMRC’s new Trust...
20th May
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Tax analysis: HM Treasury has launched a consultation on a new Residential Property Developer Tax (RPDT). Ian Zeider, knowledge counsel at Travers...
19th May
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Tax analysis: In Wardle v HMRC, the First-tier Tax Tribunal (FTT) decided that entrepreneurs’ relief (now called business asset disposal relief) was...
18th May
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Tax analysis: The Supreme Court has found unanimously in favour of the taxpayer (Raymond Tooth) that he had not made a deliberate inaccuracy in his...
14th May
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PI & Clinical Negligence analysis: It took two claims and 24 years, but in March 2021 the claimant, Katie Johnson, finally concluded a claim commenced...
14th May
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Family analysis: The Domestic Abuse Act 2021 received Royal Assent on 29 April 2021 and makes wide-ranging changes to the law, including as to the...
13th May
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This week’s edition of Private Client highlights includes: (1) The Queen’s Speech 2021; (2) Further updates to the Trust Registration Service (TRS)...
13th May
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Immigration analysis: Transitioning from Free Movement between the UK and the EU has resulted in 5.1 million applications for immigration status under...
13th May
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Tax analysis: In Khan v HMRC, the Court of Appeal upheld the Upper Tribunal’s decision that the taxpayer was chargeable to tax on the distribution...
10th May
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Private Client analysis: The court construed a power of appointment of shares up to such amount as should bring the holdings of both of two...
7th May
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Private Client analysis: Banks v Goodfellow remains good law and the test for assessing testamentary capacity. Mrs Justice Falk ruled that Banks...
7th May
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Law360, London: A pensions sector nonprofit organisation has formed a working group that seeks to streamline the transfer process of retirement plans...
7th May
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Tax analysis: The First-tier Tax Tribunal (FTT) in Aozora GMAC Investments v HMRC allowed Aozora’s appeal. The relevant legislation at the time,...
7th May
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Tax analysis: In M&M Builders (Norfolk) Ltd v HMRC the Upper Tribunal (UT) upheld the decision of the First-tier Tax Tribunal (FTT) that the market...
6th May
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This week's edition of Private Client weekly highlights includes: (1) Updated guidance on the Trust Registration Service; (2) A Local Authority v C &...
6th May
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Private Client analysis: The adult daughters’ claim for financial provision from their deceased father’s estate was unsuccessful, primarily because...
6th May
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Private Client analysis: The Court of Appeal of the Dubai International Financial Centre (DIFC) has handed down a ground-breaking advisory judgment on...
6th May
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Tax analysis: In Mullane v HMRC, the First-tier Tax Tribunal (FTT) held that a former coach house connected to the main house by a glass conservatory...
5th May
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Tax analysis: The High Court dismissed the Danish Tax Authority’s claim, which related to Danish withholding tax reclaimed on dividends, on a...
5th May
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Tax analysis: In Hoyle and others v HMRC the Upper Tribunal (UT) held that the First-tier Tax Tribunal (FTT) was correct to dismiss the taxpayers’...
4th May

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