In this month’s briefing, Andrew Goldstone and Jeffrey Lee (Mischcon de Reya) review the key developments in the private client arena, including the recent decisions in Scott, Blackwell, Ames, Fountain and HCS Trustees.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including civil partnerships, HMRC’s solicitors tax campaign, and the implications of Kicks v Leigh, Chadda v HMRC and Kennedy v Kennedy.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.
Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Wendy Walton and Miranda Chamberlain review recent changes affecting private client advisers, including the Cotter decision, a case on legal professional privilege, the UK share registry plan, an update on claims against foreign estates, and the retrospective application of the Hastings-Bass principle in Jersey.
Wendy Walton and Matthew Braithwaite report on subjects including draft guidance on the statutory residence test
Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling