In 2017 the number of first-time buyers in the UK reached its highest level in more than 11 years. That number is likely to increase further due to changes to Stamp Duty Land Tax (SDLT) and Government policies such as…
IR35 is tax legislation designed to combat tax avoidance by workers supplying services to clients via an intermediary. It was introduced in 2000. The rules apply where an individual provides services to a client through a Personal Services Company (PSC), and…
The recent High Court case of Lewis v Tamplin[1] serves as a useful reminder to trustees and beneficiaries alike that beneficiaries have a right to receive documents relating to the trust and trustees cannot refuse disclosure lightly. Background to Lewis v Tamplin This…
Data has become the most valuable commodity of the digital era. In Europe, the value of the data commodity is thought to be around the €50 billion mark and projections suggest that this figure could rise to €111 billion by 2020. With such…
The latest edition of our Tax and Private Client newsletter covers employment law, property, family, immigration and more. …
Mutual wills used to be an attractive option to couples seeking peace of mind about how their combined estates would be distributed. The recent case of Legg and others v Burton and others demonstrates how restrictive mutual wills can be on the…
Arguably the most prominent case of 2017 in this field is the Supreme Court judgment in Ilott v Blue Cross & Others.[1] The claim concerned an able-bodied adult child seeking maintenance from the estate of her estranged mother. Background to inheritance claims…
The case of Roberts v Fresco raised the question of whether the estate of a deceased spouse could bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975. Background There has been long-standing authority for the principle that a claim…
The recent case of Martin v Williams concerned the right of a cohabitee to make a claim for financial provision from her partner’s estate. It serves as a useful reminder of the problems that can arise when a testator fails to…
Question My clients are the executors of the estate of a resident, non-domiciled (non-domiciled of origin but deemed domiciled) deceased whose estate was vast and spanned multiple jurisdictions. In 2008 and 2010, whilst undertaking tax planning in another European jurisdiction, the…
