29 Apr 2022 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...
25 Mar 2022 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...
24 Mar 2022 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...
21 Mar 2022 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...
17 Feb 2022 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...
09 Feb 2022 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...
03 Feb 2022 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...
27 Jan 2022 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...
21 Jan 2022 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...
18 Jan 2022 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...
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...
10 Dec 2021 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...
02 Dec 2021 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,...
22 Nov 2021 “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...
16 Nov 2021 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...
11 Nov 2021 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...