Private Client weekly highlights—14 August 2025
This week’s edition of Private Client highlights includes: (1) analysis of domicile and jurisdiction in divorce applications (Ramana v Kist-Ramana); (2) the Court of Appeal’s decision in Helliwell v Entwistle, which held that wilful non-disclosure invalidated pre-nup; (3) the Supreme Court’s decision that liability for fraudulent trading not limited to directors or other persons exercising management or control over the company in question (Bilta v Tradition Financial Services); (4) court confirms beneficiaries’ direction to personal representative to waive forfeiture rule following assisted death (In re the estate of David Peace); (5) analysis of Sayers v Dixon, an insolvency case, where several interspousal transfers were held to be a sham; (6) FTT’s decision that the pension of a non-UK resident was taxable under Article 17 of UK/Portugal double tax treaty (Trevor John Masters v HMRC); and (7) news of the first corporate prosecution of the offence of failure to prevent the facilitation of UK tax evasion, which has been brought against an accounting firm.