- Private Client weekly highlights—27 June 2019
- In this issue:
- Finance Bill 2020
- Home Office releases Brexit guidance on frontier worker status
- Probate (non-contentious)
- HM Land Registry updates practice guides 6 and 19
- Contentious trusts and estates
- Conditional gifts and effect of failure of condition—Naylor v Barlow
- Court of Protection
- Court of Protection refuses hospital trust’s request to withdrawal life sustaining medical treatment from patient in vegetative state
- Updated guidance on fraud and cybercrime
- Family businesses and ownership structures
- Is it still possible to use a company to transfer income to a spouse or civil partner?
- Pensions, insurance and tax efficient investments
- Record high membership in occupational pensions
- Pensions schemes newsletter 111
- UK taxes for Private Client
- Is cryptocurrency a viable means of payment for employees?
- Court of Appeal on Accelerated Payment Notices
- Communication of HMRC policy changes on payment of capital gains tax on disposals of residential property
- IHT relief for German Kindertransport compensation payments
- When is a hobby not a hobby?
- Tax avoidance, evasion and non-compliance
- Third-party notice and non-residents
- Draft Registration of the Overseas Entities Bill
- Unexplained Wealth Orders—effective tool or over-complicated and unfair?
- Scotland, Wales and Northern Ireland
- Insolvency sales and the community right to buy in Scotland
- Civil partnerships to be open to mixed sex Scots couples
- HMRC manual updates
- HMRC updates its Capital Gains Manual
- HMRC updates its Stamp Duty Land Tax Manual
- HMRC updates its Residence, Domicile and Remittance Basis Manual
- What does ‘indefinite leave to remain’ mean?
- Revision adopted to improve protection of children in cross-country disputes
- HM Treasury issues advisory notice on AML and CTF controls in overseas jurisdictions
- US Supreme Court holds that the presence of in-state beneficiaries alone does not empower a state to tax trust income
- Additional Private Client updates this week
- 'Signed as deed' no longer acceptable wording in execution of deeds
- Oral promises and proprietary estoppel
- When legally privileged material is accidentally sent to a recipient
- Additional news—daily and weekly news alerts
- Dates for your diary
- Latest Q&As
- Useful information
This week’s edition of Private Client highlights includes: (1) Naylor v Barlow, which concerned testamentary conditional gifts; (2) Discussion of whether cryptocurrency is a viable means of payment for employees; (3) The Court of Protection’s decision to refuse a request to withdraw life-sustaining medical treatment from a patient in a vegetative state; (4) Updated guidance for charities on fraud and cybercrime; (5) A decision of the First Tier Tribunal (Tax) that a third-party notice could be issued to non-resident individuals, and (6) Analysis of Sahota v Prior where a purchaser of land was estopped from going back on a promise made by a third party.
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