Legal News

Private Client weekly highlights—10 September 2020

Published on: 10 September 2020
Published by: LexisPSL
  • Private Client weekly highlights—10 September 2020
  • In this issue:
  • Brexit
  • Brexit deal must be reached by 15 October 2020 or we walk away, Johnson says
  • Brexit Bulletin—agenda for eighth round of future UK-EU relationship talks published
  • Coronavirus (COVID-19)
  • Guidance published for experts giving evidence remotely during coronavirus (COVID-19)
  • Coronavirus (COVID-19)—HMCTS publishes updated operational summary for week commencing 7 September
  • Wills
  • Order for remote witnessing of Wills laid
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) The Wills Act 1837 (Electronic Communications) (Amendment) (Coronavirus) Order 2020 which allows Wills and codicils made on or after 31 January 2020 up to and including 31 January 2022 to be valid if witnessed remotely using video link; (2) John Charman v HMRC which provides useful confirmation of when a securities option is treated as being acquired under ITEPA 2003; (3) Re Grosvenor Property Developers which contains valuable lessons for those who contemplate making claims for knowing or unconscionable receipt; (4) Updated guidance from the Department of Health and Social Care on looking after people who lack mental capacity during the coronavirus (COVID-19) pandemic; (5) Reb Moishe Foundation v Revenue and Customs Commissioners, which clarifies the criteria for an approved charitable loan or investment for the purposes of ITA 2007, s 543, and specifically the criteria for ITA 2007, s 558 Type 12 investment; (6) A new report which highlights growing importance of blockchain developments for lawyers, and (7) the UN Tax committee’s discussion draft of changes to the treaty article on software and royalties. or take a trial to read the full analysis.

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