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Private Client weekly highlights—8 September 2022

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Published on: 08 September 2022

Published by a LexisNexis Private Client expert

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Article summary

This week’s edition of Private Client highlights includes: (1) Jogie v Sealy (Trinidad and Tobago, in which the Privy Council held that an administrator acting on an intestacy was not entitled to have their authority ‘read back’ to validate an action prior to the grant; (2) HMRC issues new guidance on the Trust Registration Service (TRS), as well as updates to the TRS manual; (3) The Department of Health and Social Care updates its statutory guidance on the Care Act 2014; (4) HMRC publishes additional guidance on the requirement to correct offshore tax non-compliance; (5) Hamilton v Her Majesty’s Attorney General and others; Walton Properties Ltd v Her Majesty’s Attorney-General, in which the Court held that English common law determines the devolution of a castle following the dissolution of a foreign company, and (6) Burlington Loan Management DAC v HMRC, in which the First Tier Tribunal (Tax) decided that a treaty shopping provision in the UK-Irish treaty did not apply.

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