24 Nov, 2023 Autumn Statement 2023 - private client perspective By Nicholas Harries Klara Kronbergs After much speculation concerning significant reforms to inheritance tax (IHT) - including a cut to the headline rate, an increase to the...
20 Nov, 2023 AIFMD II - Final compromise text published By Gavin Haran Samuel Brooks Michael Sholem Shang-Hsuen Koh +1 more... Show less The “final text” of the amending directive (AIFMD II) on the amendment of Directive 2011/61/EU on alternative investment fund managers...
18 Jul, 2023 Positive changes to UK immigration rules – automatic extensions for those with Pre-Settled Status By Edward Reed Just before Christmas 2022, the High Court ruled against the Home Office on the legality of the two-step EU Settlement Scheme application...
02 May, 2023 Naidoo v Barton: undue influence and the risks of mutual wills By Finn Waldron Mutual wills are the stuff of legal cautionary tales. These unusual devices typically involve a married couple entering into wills in...
17 Feb, 2023 Home Office decides not to appeal landmark EU Settlement Scheme judgment By Edward Reed Just before Christmas 2022, the High Court ruled against the Home Office on the legality of the two step EU Settlement Scheme application...
22 Dec, 2022 High Court judge rules against Home Office in major development for EEA nationals with Pre-Settled Status By Edward Reed A recent High Court judgment has ruled against the UK Government: this has some interesting implications for those EEA/Swiss nationals...
27 Jan, 2022 Trading for visas: UK considers easing visa requirements for Indian nationals By Edward Reed When the UK left the UK-EU transition period on 31 December 2021, it ended free trade of goods and services with a trading bloc of 450m...
14 Dec, 2021 LIBOR transition - impact for trustees By Clare Wilson Jennifer Smithson The London Interbank Offered Rate (LIBOR) is one of the main interest rate benchmarks used in financial markets, determining interest...
29 Oct, 2021 Are HMRC’s conclusions reasonable? By Paul Hardwick HMRC v Sukhdev Mattu [2021] UKUT 0245 (TCC) is a recent application by HMRC to apply a tax-related penalty on Mr Mattu for alleged...
29 Oct, 2021 Real life Succession By Charles Gothard As the latest series of the US TV programme Succession airs and viewers are yet again drawn into the complex lives of the Roy family...
29 Sep, 2021 When is an annex a separate dwelling? By Damiano Sogaro Purchasing “an interest in at least two dwellings” lowers the rate of stamp duty land tax (SDLT) that you will pay due to a relief known...
26 Aug, 2021 Remote right to work checks to continue until 5 April 2022 By Edward Reed The UK Government has announced that the temporary concession on remote right to work checks will now continue until at least 5 April...
26 Aug, 2021 Brexit plus Covid-19 plus immigration policy equals acute labour shortages By Edward Reed Back in December 2020, just before the end of the Brexit transition period which marked the final withdrawal of the UK from the EU's...
02 Jul, 2021 The future of legal technology for private clients By Christopher Tart-Roberts The Law Society held their annual Private Client Section conference on 1 and 2 July, which rounded off with a talk on the future of legal...
18 Jan, 2021 UK introduces tighter travel restrictions to combat new Covid-19 variants By Edward Reed UPDATE: From 15 February 2021, new guidance is in effect - please see our updated note here: Covid-19 UK travel restrictions and...
22 Oct, 2020 New Post-Brexit Immigration Rules announced By Edward Reed The Home Office has laid before the UK Parliament a Statement of Changes to the Immigration Rules. This document sets out the new...