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Private client Christmas case round-up

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) give a festive appraisal of the key case decisions in 2023 affecting private clients.

Christmas is of course a time for celebration but also for ruminating on the year that has nearly passed. In a festive and yet reflective spirit we will be taking a handful of personal tax decisions published over the course of the year and appraising or in some cases reappraising them. We will be adopting a sophisticated and nuanced marking system:

  • Cracker: An important decision which has brought welcome clarification of the law and perhaps a faint whiff of gunpowder.
  • Brussels sprout: An interesting divisive decision which will appeal to some readers but which others may find hard to swallow.
  • Turkey: A decision where in our completely unbiased view the relevant court or tribunal got itself all trussed up....

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