Legal News

Private Client weekly highlights—5 August 2021

Published on: 05 August 2021
Published by: LexisPSL
  • Private Client weekly highlights—5 August 2021
  • In this issue:
  • Brexit
  • Coronavirus (COVID-19)
  • Coronavirus (COVID-19)—HMCTS publishes updated operational summary for week commencing 2 August 2021
  • Trusts
  • Registering a non-taxable trust with HMRC
  • Elderly and vulnerable clients
  • High Court declines to make costs order in proceedings relating to LPAs and Will of vulnerable elderly gentleman under the inherent jurisdiction (T and another v L and others)
  • UK taxes for Private Client
  • More...

Article summary

This week’s edition of Private Client highlights includes: (1) Updated guidance from HMRC on registering a non-taxable trust; (2) T v L, where the High Court declined to make a costs order in proceedings relating to the LPAs and Will of a vulnerable elderly individual under the inherent jurisdiction; (3) Tinkler v HMRC, in which the Supreme Court held that the taxpayer was estopped by convention from denying the validity of HMRC’s enquiry; (4) Atkinson & Mummery v Varma, a decision on change of position and proving irreversibility; (5) Analysis of HM Treasury’s consultation response on increasing the normal minimum pension age and the implications for pension schemes, and (6) The Ministry of Justice’s call for evidence on dispute resolution in England and Wales. or take a trial to read the full analysis.

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