Article summary
This week’s edition of Private Client highlights includes: (1) The Court of Appeal’s decisions in Group Seven Ltd, in which it confirmed the test for breach of trust and dishonest assistance, and MN v OP and others, in which the CA rejected the presumption of anonymity in trusts cases; (2) The Government’s consultation on 5MLD and its impact on the Trust Registration Service; (3) Analysis of a decision on the validity of LPAs when witnessed by attorneys; (4) Analysis of the Hannover Leasing case in which section 75A of Finance Act 2003 was held to apply to a transfer of property involving related transactions; (5) An FTT decision that cumulative fixed rate preference shares were ordinary share capital for entrepreneurs’ relief purposes, and (6) The Department for Digital, Culture, Media & Sport's consultation on plans to introduce new laws for internet connected devices.
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