Private Client weekly highlights—6 April 2023

Article summary

This week’s edition of Private Client highlights includes: (1) The Department for Health and Social Care announces next steps for the social care sector; (2)The Law Commission’s review of financial remedies on divorce and dissolution; (3) Mudan and others v Revenue and Customs Commissioners, where the FTT held that property was suitable for use as a single dwelling and subject to SDLT, despite it being unsafe for immediate occupation; (4) Crypto-assets in insolvency; (5) Analysis of the Chancellor’s announcement of the abolition of the Lifetime Allowance Charge and Lifetime Allowance; (6) The Charity Commission publishes further guidance on the Charity Act 2022 provisions to be introduced in Spring 2023; (7) In the matter of the Indigo Trust, a decision of the Jersey court, which involved a novel argument as to whether a failed trust could give rise to a new trust at a later date, and (8) An update on the Retained EU Law (Revocation and Reform) Bill.