Private Client weekly highlights—14 November 2019

Table of contents

• Brexit
• Industry group propose eight tests to ensure ‘fair and managed’ post-Brexit immigration
• Brexit Bulletin—key Bills fall away on dissolution of Parliament
• Government releases statement and report on Brexit negotiations
• Court of Protection
• Court of Protection considers various applications concerning foreign representative powers
• Family businesses and ownership structures
• Intermediaries legislation (IR35)—control under the hypothetical contract posited by ITEPA 2003, s 49
• Should dividend waivers be effected by deed?
• Insolvency—private client

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Article summary

This week’s edition of Private Client highlights includes: (1) The Court of Protection’s judgment on five applications concerning foreign representative powers; (2) Wolloff v Patel, a case about when the FTT rather than the court has jurisdiction in relation to a bankruptcy estate; (3) The Civil Partnership (Opposite-sex Couples) Regulations 2019 and their impact on pensions; (4) Charnley v HMRC, in which the FTT allowed an appeal by the executors of Thomas Gill for APR and BPR where the land was occupied by another party, and (5) the Government’s response to the OTS report on simplifying tax for small businesses.