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Private Client weekly highlights—26 November 2020

Private Client weekly highlights—26 November 2020
Published on: 26 November 2020
Published by: LexisPSL
  • Private Client weekly highlights—26 November 2020
  • In this issue:
  • Wills survey—have your say on LexisPSL Precedent Wills
  • Brexit
  • Implications for failure to obtain EU data protection adequacy decision highlighted in new report
  • Personal data—updated Brexit transition guidance from Department for Digital, Culture, Media & Sport
  • End of the Brexit transition period—what will change?
  • UK nationals living abroad—further Brexit transition guidance from FCDO
  • Coronavirus (COVID-19)
  • HMRC updates Coronavirus Job Retention Scheme guidance
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) The FTT’s decision in Stephen Core v HMRC that short occupation of a property, along with the requisite intention, was enough to constitute residence for the purposes of principal private residence relief (PPR) with the result that the entire gain was relieved from CGT; (2) The High Court’s judgment in Face v Cunningham which found that the Will seeking to be propounded was forged and that the burden of showing that a Will is not forged ultimately lies with the propounder of the Will; (3) The Jersey Court of Appeal’s decision in Robert Tantular v Her Majesty’s Attorney General to uphold the decision that an order (a saisie judiciaire), as a matter of Jersey law, can be granted which prevents a specified person from dealing with property situated outside Jersey; (4) Anaghara v Anaghara, which considers countervailing benefits, counterfactuals and detriment in the context of a family proprietary estoppel claim; (5) Ali v Dinc, where a Quistclose trust was established and found to apply to assets other than money; (6) The Court of Protection’s guidance in the case of AMDC v AG & Anor as to how experts’ reports on capacity can best assist the court; (7) The impending end of the transition period for the new mandating of online probate applications on 30 November 2020, from which date many applications for a grant of probate must be made online. or take a trial to read the full analysis.

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