Private Client weekly highlights—17 October 2019

Article summary

This week’s edition of Private Client highlights includes: (1) The legal implications of a no-deal Brexit and the impact of Brexit on UK devolution; (2) The Supreme Court decision in Routier v HMRC on IHT exemptions for gifts to non-UK charities; (3) The new OTS report on tax for individuals at key life events; (4) West v RCC in which the FTT calls for change to strict application of unauthorised payments rules to victims of pension scams; (5) The fascinating case of High Commissioner for Pakistan in the United Kingdom v Prince Mukarram Jah, His Exalted Highness The 8th Nizam of Hyderabad which discussed several trust law, public international law and evidential issues, and (6) BGC Brokers LP and other companies v Tradition (UK) Ltd, a High Court decision which held that privilege for ‘without prejudice’ documents was lost when they were included in a settlement agreement.