Private Client weekly highlights—29 November 2018

Published on: 29 November 2018

Published by a LexisNexis Private Client expert

Finance Bill 2019
Finance Bill 2019—capital gains tax exit charges
Finance Bill 2019—income tax charge to extend to offshore receipts in respect of intangible property
Finance Bill 2019—avoidance involving profit fragmentation arrangements
Finance Bill 2019—CIOT briefings
Finance Bill 2019—proposed government amendment to disposals of UK land by non-residents
Wills
Texas court upholds will drafted and executed by blinking
Probate (non-contentious)
The Non-Contentious Probate (Amendment) Rules 2018

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Article summary

This week's edition of Private Client highlights includes: (1) Analysis of the changes to the Non-Contentious Probate Rules and the proposed reform of the law of Wills, (2) The HMRC and OTS consultations on reforming the taxation of trusts, (3) Analysis of the Viscount Hood case on gifts with reservation of benefit, (4) Approaching medical treatment cases where the patient lacks capacity in light of the decision in Re SJ, and (5) Representation of Jasmine Trustees re Piedmont and Riviera Trust where the Jersey court held that the exercise of a personal power of revocation was invalid because of undue influence.