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Private Client weekly highlights—22 April 2021

Private Client weekly highlights—22 April 2021
Published on: 22 April 2021
Published by: LexisPSL
  • Private Client weekly highlights—22 April 2021
  • In this issue:
  • Brexit
  • EDPB’s opinion on the draft adequacy decision for the UK under the EU GDPR
  • Comment—UK can learn what a hard Brexit looks like from EU officials’ data-adequacy spat
  • Coronavirus (COVID-19)
  • Coronavirus (COVID-19)—HMCTS publishes updated operational summary for week commencing 19 April
  • Trusts
  • Wills, secret trusts and proprietary estoppel (Titcombe v Ison)
  • Court of Protection
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) Gardiner v Tabet, which addresses issues of capacity and knowledge and approval in relation to a homemade Will; (2) Titcombe v Ison which provides a useful summary of the elements necessary to establish a secret trust; (3) The impact of the pandemic on those with a deprivation of liberty safeguard; (4) R (oao M Sport) v HMRC, a Court of Appeal decision on the need to exhaust the representations procedure before making a judicial review claim; (5) Re Estate of R Deceased, in which the court made an award of reasonable financial provision to children from the estate of their father who did not support them; (6) IGE USA Investments Ltd v Revenue and Customs Commissioners, in which the Court of Appeal decided that HMRC’s deceit claim was time barred; (7) Hoey v HMRC, which considered the transfer of assets regime in the context of loans to contractors by offshore employers, and (8) a reminder about our Customer Survey on UK/EU Divergence. or take a trial to read the full analysis.

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