Nov 24, 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...
Nov 15, 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...
Oct 20, 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...
Aug 09, 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...
Jul 27, 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...
Jul 20, 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...
Jul 18, 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...
May 02, 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...
Feb 17, 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...
Feb 03, 2023 The pursuit of tax: HMRC face increased pressure to boost tax revenue By Klara Kronbergs A recent report, published by the House of Commons Public Accounts Committee on 11 January, urges HMRC to increase the resources given to...
Feb 02, 2023 Buyer beware: tips to a smoother exchange of contracts By Lina Isaac Many property lawyers and agents will welcome the recently released video explaining "how property listings are changing" by The National...
Jan 19, 2023 Register of overseas entities: "removal" doesn't mean removal By George Mitkov The 31 January 2023 deadline for registering on the Register of Overseas Entities (the ROE) is fast approaching. By that date, overseas...
Dec 22, 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...
Dec 21, 2022 Embiricos v HMRC – a second bite of the procedural cherry By Luke Silverman Earlier this year, in Embiricos v HMRC [2022] EWCA Civ 3, the Court of Appeal held that HMRC could not issue a partial closure notice to...
Nov 29, 2022 Transparency, but not at any cost By Dominic Sedghi In a significant judgment, the Court of Justice of the European Union (CJEU) has struck down provisions of European Union law that give...
Nov 29, 2022 Gearing the UK up for decentralised autonomous organisations (DAOs) By Dominic Sedghi Richard Giangrande Fred Whittell The Law Commission has published a call for evidence on decentralised autonomous organisations (or DAOs). The Commission intends to...