Long residence and private life resources—overview notes that the ten-year long residence route found in the Immigration Rules, Part 7 does not permit ‘dependants to apply with the main applicant, although dependants can apply in their own right if they meet the requirements of the relevant rule. For example, if a husband and wife have both been in the UK lawfully for ten years continuously, they would each need to submit their own separate applications under the long residence provisions.’ Immigration Rules, Part 7, para 276B–276C. Where a Tier 2 (General) migrant obtains indefinite leave to remain (ILR) under the long residence rules, it may be open to their spouse to apply for leave to remain as the spouse

The structure of a settlement by way of a Tomlin Order is for there to be a general stay of proceedings on the terms agreed between the parties as set out in a schedule to the Order, with provision for an application to be brought to enforce and/or effect the terms of the settlement. In Bostani and others v Pieper and another Jacobs J considered an application to lift a stay and enter judgment pursuant to the terms of a Tomlin Order following a breach of the settlement terms. The case is important insofar as it held that the Limitation Act 1980 (LA 1980),

Whether or not the relevant Tomlin order is broad enough to include costs will depend on the particular circumstances. In particular, the Court of Appeal in Leslie v NGN considered the scope of a compromise embodied in a Tomlin order in respect of the claimant's first claim in relation to the 'phone hacking' scandal, following the commencement of a second claim by the claimant

This Q&A does not consider the situation where the goods are in a fiscal warehousing regime (under which certain goods may be traded in a VAT-free regime under arrangements approved for this purpose by HMRC, see sections 18A–18F of the Value Added Tax Act 1994). UK VAT (known in this context as acquisition tax) is charged on an acquisition of goods from another EU Member State if: • the supplier is (or should be) VAT registered in another EU country and

For the purposes of this Q&A, we have not considered the provisions within the EU-UK Trade and Cooperation Agreement (TCA), as that is not directly enforceable, and it is for the UK to implement its provisions (to the extent not already implemented under the European Union (Future Relationship) Act 2020). For further information,

The question pre-supposes that the income and gains of the company are taxable on the settlor under the anti-avoidance legislation applicable to transfers of assets abroad. This will happen if the settlor or their spouse (or both) are able to benefit from the trust. In practice, this was rare, but is now less so because of the rules for ‘formerly domiciled residents’ introduced in the Finance Act 2017. Under the transfer of assets abroad rules, relief from a double charge to income tax is given where the transferor subsequently receives income on which they have already paid tax under those rules. Suppose the offshore company was directly owned by the settlor and paid a dividend using income it had received.

The Q&A is based on the following assumptions: • resident non-domiciled (RND) had never been tax resident in the UK prior to making the loan to X • the loan was made out of non-UK situs property • X is an individual and is not resident in the UK for tax purposes • RND has claimed the remittance basis

It has been assumed that the trust in question is settlor interested for all tax purposes. Gift with reservation of benefit Generally Where a settlor retains an interest in property which they have gifted, the property will be treated as part of the donor’s estate. If there has been a gift with reservation of benefit and this benefit remains until the donor's death, the value of that gift will form part of the donor's estate for inheritance tax (IHT) purposes on death under the gift with reservation of benefit (GROB) rules. In the scenario described it is assumed from the facts given that the trust property is caught by the GROB

The pre-owned assets tax rules (POAT) and gift reservation rules The pre-owned assets tax (POAT) rules are contained in Schedule 15 to the Finance Act 2004 (FA 2004). They are complex and wide ranging. The POAT provisions were introduced to stop inheritance tax (IHT) schemes seeking to

For general information on how gains/losses on disposals by PRs during the estate administration period are treated, see Practice Note: Income tax and capital gains tax during administration. Formally, untaxed estate income and capital gains are to be reported under self-assessment on the Trust and Estate Tax Return SA900. However, for straightforward estates where the tax liability is relatively small HMRC adopts informal procedures to settle the tax affairs of the PRs. HMRC's approach to dealing with the income tax and capital gains tax (CGT) reporting requirements for deceased estates is set out in the Trusts, Settlements and Estates Manual from HMRC Manuals: TSEM7400 (Trusts, Settlements and Estates Manual). If the estate is a complex estate, the PRs will need to register

In broad terms, section 144 of the Inheritance Tax Act 1984 (IHTA 1984) confers relief from inheritance tax where property comprised in a person's estate is settled by their Will on discretionary trusts and within the period of two years after their death there is a distribution out of the settled property. IHTA 1984, s 144 Relief under IHTA 1984, s 144 is subject to the following conditions: • property comprised in the deceased's estate must be settled by Will. For this purpose, the property comprised in the deceased's estate falls to be determined in accordance with IHTA 1984, s 5 without the modifications which apply for the purpose of IHTA 1984, s 142 • property must cease to be relevant property. IHTA 1984, s 144 applies

The latest View from the President of the Family Division, Sir Andrew McFarlane, provides an overview of recent updates and ongoing initiatives within the family justice system. This edition covers a wide array of topics, including the relaunch of the Public Law Outline (PLO), the Pathfinder model for private children cases, transparency, judicial security, CAFCASS domestic abuse guidance, the Planning together for Children and Working Together for Children programmes, the express financial remedy procedure pilot, recent and upcoming publications from the Family Justice Council, a new resource from the Family Justice Young People’s Board entitled ‘Safe Family Time’ and the publication of the Toolkit for Judges Writing to Children. Additionally, it provides an update on the appointment of new High Court judges.