News & Insights

Planning your move from South Africa to the UK? Senior Associate, Julie Howard looks at how an individual will be taxed once they are living in the UK on an ongoing basis.

In Trust Quarterly Review, Partner, Mark Lindley examines the difficulties that emerge when the distinction between legitimate and illegitimate children remains relevant, and how it can still cause significant trouble for trustees, executors and their advisors.

Business property relief (BPR) reduces the taxable value of business assets for UK inheritance tax purposes, however there are scenarios where a business is not eligible for BPR. Senior Associate, Michael Duffy looks at the latest Butler v HMRC TC 8949 case, which was denied relief.

In the New Law Journal, we discuss the wide-ranging powers of the English court to intervene following foreign divorce proceedings and the power of Pt III applications.

In Global Banking and Finance, Private Wealth Partner, Kyra Motley outlines the importance of family governance and comprehensive estate planning and the need to consider more than bricks and mortar, businesses, heirlooms, and cash as valuable assets.

Private Wealth Associates, Alex Gamble and Jenny Wilson-Smith signpost the recently published UK Supreme Court’s judgment in the important case of HMRC v Fisher (2023) UKSC44. Which culminated in a fundamental argument about who is capable of being a “transferor” for purposes of the transfer of assets abroad regime.

In eprivateclient, Legal Director, David Lingham summarises the current position when it comes to taxation for UK resident individuals owning or disposing of cryptoassets.

Legal Director, Emma Haley and Trainee, Tom Heathcote share their thoughts on the latest consultation and the concerns around whether it is necessary to pursue immediate change.