Private Client weekly highlights—15 August 2019

Article summary

This week's edition of Private Client weekly highlights includes: (1) Consideration of the commorientes rule in Re Estate of John William Scarle, deceased; (2) Conditional and incomplete gifts in Collins v Simonsen; (3) A settlement agreement on termination of employment being taxed as an EFRBS in The executors of Ian John Clark (deceased) v HMRC; (4) Analysis of the draft regulations to implement DAC6; (5) The Privy Council’s decision on unlawful preferences in the Weavering hedge fund case; (6) Hyman v HMRC, the first decision for SDLT purposes on whether a property was wholly residential or mixed use, and what constituted the ‘grounds’ of the main house, and (7) Taylor v Van Dutch Marine Holding Ltd on whether subsequent proceedings against an undisclosed principal are permitted.