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Private Client weekly highlights—15 April 2021

Private Client weekly highlights—15 April 2021
Published on: 15 April 2021
Published by: LexisPSL
  • Private Client weekly highlights—15 April 2021
  • In this issue:
  • Coronavirus (COVID-19)
  • Coronavirus (COVID-19)—charity fundraising resumes
  • HMRC CJRS guidance updates
  • Chancellor issues further Treasury Direction in relation to SEISS
  • Trusts
  • Law Commission consults on modernising trust law and reopens Wills reform project
  • Update on delay to implementation of expanded Trust Registration Service (TRS) under 5MLD
  • UK taxes for Private Client
  • More...

Article summary

This week's edition of Private Client weekly highlights includes: (1) The Law Commission consults on modernising trust law and reopens its Wills reform project; (2) Stephen Hoey v HMRC, in which the Upper Tribunal ruled on several issues, including the motive defence under the transfer of assets abroad regime, where a UK contractor with offshore employer providing services to UK end-users was remunerated through EBT arrangements; (3) Lin v Gudmundsson (a bankrupt) and others, in which the court considered its power to annul a bankruptcy order in the context of divorce proceedings; (4) The Charity Commission seeks views on revisions to responsible investments guidance; (5) Ugolor v Ugolor, which offers guidance on the Court’s appointment of an administrator pending suit under section 117(1) of the Senior Courts Act 1981; (6) Wood v Commercial First Business in which the Court of Appeal held that it was neither necessary nor desirable to find a fiduciary duty in order to grant civil remedies for the payment of a bribe or secret commission, and (7) a reminder about our Customer Survey on UK/EU Divergence. or take a trial to read the full analysis.

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