Legal News

Private Client weekly highlights—18 March 2021

Published on: 18 March 2021
Published by: LexisPSL
  • Private Client weekly highlights—18 March 2021
  • In this issue:
  • Brexit
  • Coronavirus (COVID-19)
  • Coronavirus (COVID-19)—NAO publishes its investigation into the Cultural Recovery Fund
  • Coronavirus (COVID-19)—HMCTS publishes updated operational summary for week commencing 15 March 2021
  • Probate
  • Norwegian law of deferred probate does not apply to Welsh woman’s estate, and the interaction of incapacity and the law of ademption (Rokkan v Rokkan)
  • Trusts
  • Delay to implementation of expanded Trust Registration Service (TRS) under 5MLD announced
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) Rokkan v Rokkan, which held that Norwegian law of deferred probate did not apply to Welsh woman’s estate, and also considered the interaction of incapacity and the law of ademption; (2) HMRC v Atholl House Productions, which considered the ‘hypothetical contract’ for the purposes of the intermediaries legislation in IR35; (3) HMRC’s announcement that there will be a delay in the implementation of TRS under 5MLD; (4) Extension of temporary measures relating to public access to heritage property during the coronavirus (COVID-19) pandemic; (5) Brennan v Bradford MDC and Leeds Teaching Hospitals NHS Trust on ECHR Article 8 and the dignified treatment of the deceased; (6) HMRC v Wellcome Trust Ltd, where the ECJ held that a UK charitable trust must pay VAT on investment management services supplied from outside the EU because the services are considered noneconomic business activities, and (7) Rowland v Blades, on joint ownership and the determination of the common intention for an investment property. or take a trial to read the full analysis.

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