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116 results for: private client
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The Court of Appeal has now handed down judgment in the long-running Fisher litigation, over-turning the Upper Tribunal’s earlier decision

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The location (or situs) of a crypto asset can be important for a number of reasons. If you are making a will, it can impact on the terms...

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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...

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The UK Government has announced that the temporary concession on remote right to work checks will now continue until at least 5 April 2022. 

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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...

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Only a year ago, the case of Graham v Lynch [2020] EWHC 986 indicated that the courts may be inclined to exercise their powers to set...

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Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...

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HMRC has announced that the Trust Registration Service (TRS) online portal has been upgraded and will open for registrations by...

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With the ongoing bull run in the cryptocurrency market, governments around the world have been scrambling to regulate the market: China...

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A family investment company (FIC) is a vehicle which has increasingly been used as a way not only of holding family assets, but also...

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As free movement between the UK and the European Union ended on 31 December 2020, the UK Government is considering opening a new visa...

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The recent case of Ralph v Ralph [2021] EWCA Civ 1106 raised the question of whether (and when) settlors seeking rectification of a...

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In the recent case of Murphy v HMRC, Chamberlain J agreed with HMRC’s interpretation of extra-statutory concession B18. He found that UK...

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At the end of 2018, various jurisdictions introduced economic substance legislation, requiring certain entities to demonstrate...

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Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...

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The judgment handed down by the Royal Court of Jersey in the matter of the May Trust has provided an interesting insight into not only...