Article summary

This week’s edition of Private Client highlights includes: (1) Clarke-Sullivan v Clarke-Sullivan, which raised issues of conflict of laws, interpretation of Wills and testamentary trusts; (2) NG (by his litigation friend, the Official Solicitor v A local authority, an important Court of Appeal decision on the interaction of family care and the Health Protection (Coronavirus Restrictions) (England) Regulations 2020; (3) HM Treasury updates to the AML guidance on understanding risks and taking action for trust or company service providers; (4) Attorney General v Zedra Fiduciary Services which found that a 1928 gift to reduce the national debt was held on charitable trusts; (5) Financial Conduct Authority v Arch Insurance, in which the Supreme Court gave a landmark judgment in a Coronavirus (COVID-19) business interruption test case; (6) PTNZ v AS, which illustrated the transliteration of foreign law concepts and their analysis and categorisation within English law concepts; (7) Revenue and Customs Commissioners v Rialas, in which the UT provided clarity on the transfer of assets abroad regime, and (8) the CIOT’s Budget representations on taxation of property income, corporation tax and CGT. Sign in or take a trial to read the full analysis.