Private Client weekly highlights—5 September 2019

Published on: 05 September 2019

Published by: LexisPSL

Private Client weekly highlights—5 September 2019
In this issue:
Brexit
UK state pensions to continue to increase for recipient EU residents
New legislation needed to end free movement on 31 October 2019
ILPA seek urgent clarification on the position of EEA nationals in a no deal Brexit
£3m government grant to help UK nationals with EU residency applications
Government guidance outlines process for EU nationals getting UK benefits
Trusts
An introduction to personal injury trusts

More...

Entrepreneurs’ relief and settlements
Insolvency—private client
Privy Council rules on jurisdictional reach of clawback claims in winding up proceedings
Pensions, insurance and tax efficient investments
Stark gap between retirement expectations and reality for younger savers
Pension schemes newsletter 113
UK taxes for Private Client
SDLT—Deemed market value consideration rule overrides valuation of annuity
Welsh land transaction tax technical guidance
VAT refund scheme for qualifying charities
Scotland, Wales and Northern Ireland
Scottish Government publishes response to consultation on devolved taxes
Children (Scotland) Bill
Mental Capacity Act (Northern Ireland) 2016
HMRC manual updates
HMRC updates Capital Gains Manual
HMRC updates International Manual
International
Why do adult dependant relative applications struggle to succeed?
Applying the transfer of assets abroad provisions
Expatriate US persons risk having accounts frozen under FATCA
Additional Private Client updates this week
Law Commission confirms that e-signatures are valid under current law
Additional news—daily and weekly news alerts
New and updated content
New Precedents
Updated Practice Notes
Dates for your diary
Trackers
Latest Q&As
Useful information

Article summary

This week's edition of Private Client weekly highlights includes: (1) An introduction to personal injury trusts; (2) A Privy Council decision on the jurisdictional reach of clawback claims in winding up proceedings; (3) Entrepreneurs’ relief and settlements considered in The Quentin Skinner 2005 Settlement L and others v HMRC; (4) The Scottish government’s response to the consultation on devolved taxes, and (5) The Law Commission’s confirmation that electronic signatures are valid and can be used to execute documents. Sign in or take a trial to read the full analysis.