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130 results for: private client
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Disclose and explain – or else give up the put up or shut up
By Elizabeth Doherty, Edward Parry-Smith, Riley Forson
In a judgment recently handed down in the High Court case of Parsons & Anor v Reid & Anor [2022] EWHC 755 (Ch), Master Clark considered...
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Britney and Bynes: what can US conservators learn from UK deputies?
By Maddie Cryer, Elizabeth Doherty, Jacob Ward
In a ruling given on 22 March 2022, the Californian courts have discharged the long-standing conservatorship over the actress Amanda...
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Spring Statement 2022: key points for private clients
By Clare Wilson
Yesterday, the Chancellor delivered his first Spring Statement since the pandemic, against the backdrop of a cost of living crisis and a...
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Letting the SKAT out of the bag: Appeal court allows Danish tax authority to litigate in English courts
By Alice Mason
One of many constitutional law principles that lawyers are supposed to pick up at university is that tax is such a sovereignty issue that...
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The UK Government closes the Investor visa category
By Jessica Yu
The Home Office has just announced that it has closed the Investor visa category to new applicants with immediate effect.Current Investor...
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An “educational approach”? HMRC nudge letters to crypto investors
By Anna Seccombe
Towards the end of last year, it was reported that HMRC had begun sending “nudge letters” to cryptocurrency investors.Nudge letter...
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Cryptowills and cryptotrusts
By Michael Shaw
While the hype around memecoins continues and charts showing 10,000% profits go viral, there is scope for subtler disruption from crypto...
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Trading for visas: UK considers easing visa requirements for Indian nationals
By Tom Marsom
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...
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The final word on Partial Closure Notices?
By Paul Hardwick
Last week the Court of Appeal handed down judgment in the Embiricos litigation. (For commentary on the previous Embiricos decisions and...
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Put not your trust in money, but put your money in trust
By Edward Reed
Oliver Wendell Holmes senior, the American polymath and father of the eponymous former US Supreme Court Justice, is credited with this...
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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...
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Who is the Settlor?
By Pippa Goodfellow
Can somebody who hasn’t added assets to a trust ever be a settlor? The recent Upper Tribunal (UT) decision in Dunsby v HMRC confirms that...
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Tax Day: points for private client practitioners
By Paul Hardwick
Tuesday was the UK’s second so-called “Tax Day” and, as promised earlier this month, the Government has published various papers,...
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“Yearly” interest and witholding tax duty: Hargreaves Property Holdings v HMRC
By Naomi Charrington
The UK has a system which requires any company paying “yearly” UK-source interest to a non-UK resident to withhold income tax from that...
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When are assets “UK assets”?
By Paul Hardwick, Sophie Aitmehdi
In the recent case of Partington v Rossiter [2021] EWCA Civ 1564 the Court of Appeal found that a reference to “UK assets” in a will...
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Coming soon? Register of beneficial owners of overseas entities owning land in the UK
By Macfarlanes
Last week the Government again re-committed to putting in place a register of beneficial owners of foreign companies and other overseas...
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