31 Jan, 2024 The reform of wills in a post-pandemic world By Clare Wilson Georgia O'Connor During the Covid-19 pandemic and associated lockdowns, complying with the strict formalities of the Wills Act 1837 for executing a will...
17 Jan, 2024 UK Supreme Court confirms knowing receipt test By Nikolas Ireland Edward Reed Madeleine Brown Trustees live in the knowledge that they will be held to account for breaches of trust, unless (possibly) such breaches qualify as...
08 Dec, 2023 Supreme Court victory for the Fishers confirms that shareholders are not “transferors” under the Transfer of Assets Abroad regime By Jennifer Smithson Andy Carruthers Klara Kronbergs The UK Supreme Court recently handed down the final judgment in the long-running Fisher1 Transfer of Assets Abroad (TOAA) litigation,...
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...
15 Nov, 2023 Supreme Court allows Danish tax authority to litigate in English courts By Edward Reed Alice Mason Victoria Braid The Supreme Court has recently ruled that a claim brought by the Danish Customs and Tax Administration, Skatteforvaltningen (SKAT), is...
20 Oct, 2023 Home Office offering automation of settled status post-Brexit By Rowan Grimshaw A recent High Court ruling has engineered a change in the process for obtaining settled status for anyone who is under the post-Brexit...
09 Aug, 2023 Intestacy: statutory legacy increases to £322,000 By Jenny Bird If you die without leaving a will (known as dying intestate), the intestacy rules set out how the assets in your estate are distributed...
27 Jul, 2023 Shah v HMRC: the court’s approach to the domicile status of long-term UK residents By Thomas Simpson The First-tier Tax Tribunal’s recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations...
20 Jul, 2023 Mixed-use success By Damiano Sogaro Stamp duty land tax (SDLT) is charged on land transactions in England. Higher rates apply where the property consists “entirely” of...
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...
06 Jul, 2023 Approaching AI in the legal sector: Law Society response to Government AI whitepaper By Christopher Tart-Roberts As organisations and individuals consider how best to leverage AI and establish appropriate governance guardrails in their own contexts,...
05 Jun, 2023 Trust Services Sanctions Guidance: including the thorny issue of persons connected with Russia By Helen Harvey Joshua Rutt On 30 May 2023, the Office of Financial Sanctions Implementation (OFSI) published a blog to clarify the scope of trust services...
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...
10 Feb, 2023 Posthumous conception: court refuses gamete collection on human rights grounds By Elizabeth Doherty Jacob Ward Last August, we reported on a landmark decision in which the Court of Protection (Court) approved the use of frozen embryos after the...