Legal News

Private Client weekly highlights—28 November 2019

Published on: 28 November 2019
Published by: LexisPSL
  • Private Client weekly highlights—28 November 2019
  • In this issue:
  • General election 2019
  • Manifesto tax pledges
  • Brexit
  • Contentious trusts and estates
  • Court of Appeal finds express common intention constructive trust
  • Pensions, insurance and tax efficient investments
  • Low engagement affecting pensions gender gap
  • Temporary pensions tax arrangement for NHS doctors in England
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) Higgins v HMRC, in which the Court of Appeal has upheld the taxpayer’s claim for principal private residence relief on a property he purchased off-plan and was unable to occupy for over two years; (2) Cook v AIB which held that, under Scottish law, the drawdown of an approved pension agreement is ‘income’ and therefore does not vest in the trustee in sequestration; (3) Zhang Hong Li v DBS Bank and others, a decision of the Hong Kong Court of Final Appeal which held that the trustees did not owe any high level supervisory duty to the beneficiaries in respect of the investment activities of an underlying company; (4) The new Solicitors Regulation Authority (SRA) Standards and Regulations 2019, which replace the SRA Handbook and Code of Conduct 2011, and (5) The Crown Dependencies update their joint guidance on applying each jurisdiction’s economic substance regimes. or take a trial to read the full analysis.

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