Private Client weekly highlights—22 December 2022

Article summary

This week’s edition of Private Client highlights includes: (1) HM Land Registry updates Practice Guide 6–Devolution on the death of a registered proprietor; (2) Re Cardiff City Football Club (Holdings) Limited, which concerned a minority shareholder’s claim for unfair prejudice; (3) HMRC publishes legislation defining ‘designated cryptoassets’ and including them in the list of investment transactions which qualify for the investment manager exemption; (4) The Charity Commission publishes guidance on managing financial difficulties in a charity that arise due to the cost of living pressures; (5) Feilding (suing as trustees of the Wemyss Heirlooms Trust) v Simon C Dickinson Ltd, an important decision on the legal parameters within which art experts should operate; (6) The Institute of Fiscal Studies’ report on death and taxes and pensions; (7) Analysis of the implications of the ECJ’s ruling on beneficial owners’ registers for UK law; (8) Grand View v Wong (Bermuda), one of the most important trust law cases in recent years, in which the Privy Council gives...