Legal News

Private Client weekly highlights—25 March 2021

Published on: 25 March 2021
Published by: LexisPSL
  • Private Client weekly highlights—25 March 2021
  • In this issue:
  • Tax Day 2021
  • Brexit
  • Brexit Bulletin—EUC considers governance and dispute settlement provisions in TCA
  • Brexit Bulletin—government responds to report on European Union (Future Relationship) Bill
  • Coronavirus (COVID-19)
  • New coronavirus (COVID-19) travel restrictions from 29 March 2021
  • Coronavirus (COVID-19)—HMCTS publishes updated operational summary for week commencing 22 March 2021
  • Coronavirus Restart Grant Scheme
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) Tax Day 2021 and its implications for private clients; (2) Austin v Mitchell, which gives practical guidance for Presumption of Death Act 2013 applications; (3) PetroSaudi Oil Services v Clyde & Co, in which an escrow agent/bare trustee was not required to pay funds over where at risk of prosecution; (4) Khan v Mahmood, a new authority on the perfecting of imperfect gifts; (5) Hyman and others v HMRC, in which the UT dismissed the taxpayers’ appeal and held that section 116 of the Finance Act 2003 does not impose a requirement that gardens and grounds must be needed for the reasonable enjoyment of the dwelling; (6) Mundil-Williams v Williams, in which a Will drafting error caused a dispute over the testator’s knowledge and approval; (7) Howe v Gossop on proprietary estoppel and the interface with property contracts, and (8) Government accepts the Law Commission’s recommendations for reform to charity law. or take a trial to read the full analysis.

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