News
This week’s edition of Private Client highlights includes: (1) the President of the Family Division releases Practice Guidance on the transition of...
16th Jan
News
Dame Siobhain McDonagh's Treatment of Terminal Illness Bill was introduced in the House of Commons on 15 January 2025. This Bill establishes...
16th Jan
News
The Law Commission has published a document addressing frequently asked questions (FAQs) about digital assets in private international law, with a...
15th Jan
News
This Q&A considers how abatement applies where a testator has left £50,000 to trustees on discretionary trusts and £50,000 to a family member, but...
15th Jan
News
The Ministry of Justice (MoJ) has released its response to the consultation regarding the retention and preservation of Wills and other documents...
15th Jan
News
HMRC has revised its guidance on capital gains tax (CGT) for cryptoassets, enforceable from 13 January 2025, to provide clarity regarding the use of...
14th Jan
News
Tax analysis: In Bridgecom, the Upper Tribunal (UT) dismissed Bridgecom International Ltd’s (BIL’s) appeal against an adverse costs decision of the...
13th Jan
News
Restructuring & Insolvency analysis: A transaction may be impugned under section 423 of the Insolvency Act 1986 (IA 1986) if it was done for the...
13th Jan
News
This week’s edition of Private Client highlights includes: (1) the Ministry of Justice’s new factsheet on applying for payment out of a fund following...
9th Jan
News
Private Client analysis: Julie Butler, founding director of Butler & Co Alresford Ltd, considers how the changes announced at Autumn Budget 2024 on 30...
9th Jan
News
This Q&A considers whether interest is due from the estate on the late payment of a nil rate band legacy more than 12 months after the testator's...
8th Jan
News
Tax analysis: In JTC Employer Solutions Trustee v Garnett and others, the High Court permitted rescission in relation to Employee Benefit Trust (EBT)...
3rd Jan
News
The Charity Commission for England and Wales has launched an open consultation seeking information from the UK's voluntary sector and wider civil...
3rd Jan
News
Law360: The EU may have to go it alone on international tax policy in 2025, especially because President-elect Donald Trump's return to power means...
2nd Jan
News
The Ministry of Justice has published a new factsheet (CFO 401) detailing the process of applying for payment out of a fund held by the Court Funds...
24th Dec
News
The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and...
20th Dec
News
This week’s edition of Private Client highlights includes: (1) HMRC updates form IHT100f; (2) Knight v Barnsley, which held that the Court of...
19th Dec
News
This Q&A considers the exemption from inheritance tax on a transfer between spouses who both have non-UK domicile status.
18th Dec
News
The Supreme Court has unanimously allowed the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) appeal and excluded from the...
18th Dec
News
HMRC has formed a time-limited joint subgroup comprising members of its Wealthy External Forum and Capital Taxes Liaison Group focusing on changes to...
13th Dec