Legal News

Private Client weekly highlights—14 January 2021

Private Client weekly highlights—14 January 2021
Published on: 14 January 2021
Published by: LexisPSL
  • Private Client weekly highlights—14 January 2021
  • In this issue:
  • Brexit
  • Retained EU law—a guide for the perplexed
  • Relevant separation agreement law—a guide for the perplexed
  • Comment—EU-UK Trade and Cooperation Agreement provisions on human rights
  • National Insurance and social security—Brexit transition guidance reissued post-IP completion day
  • Coronavirus (COVID-19)
  • Coronavirus (COVID-19)—HMCTS publishes updated operational summary for week commencing 11 January
  • Probate
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) Re AC (a child, which concerned the court’s jurisdiction over foreign property inherited by a child; (2) McKay v Wesley, which considered whether a trustee’s appointment is automatic and whether partial rescission is available after undue influence; (3) HMCTS publishes Form PA17 for renunciation by legal professionals named in a Will as an executor and who are a partner, member, shareholder or director in a firm; (4) the FTT’s decision in Padfield that arrangements entered into by the taxpayers fell ‘fairly and squarely’ within the Ramsay principle and therefore did not create the losses that they were designed to achieve; (5) HMRC v Embiricos, a decision of the UT which brings much needed clarity to the scope of the partial closure notice rules, particularly in the context of domicile enquires; (6) HMT’s consultation and call for evidence on regulation of cryptoassets and stablecoins; (7) Representation of V Trustees Ltd (Formerly G Trustees Ltd) re K and N Trusts, in which the Jersey court permitted a trustee to surrender its discretion where it was conflicted; (8) Shahzad v Mazher, which concerned the setting aside of a divorce decree due to fraud and procedural irregularity, and (9) Further analysis of the legal consequences of the end of the Brexit transition period, including the meaning of ‘Retained EU law’. or take a trial to read the full analysis.

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