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Upper Tribunal rules that transfers of shares to a pension fund do not qualify for tax relief

United Kingdom - May 28 2020 The Upper Tribunal in HMRC v Sippchoice Ltd [2020] UKUT 0149 (TCC) has ruled that “transfers of non-cash assets made in satisfaction of pre-existing…

Jessica Lewis, Sheamal Samarasekera.

Signing wills and codicils during the Covid-19 pandemic

United Kingdom - March 26 2020 While many legal documents have formal requirements for signatures to be witnessed, there are particularly prescriptive rules for wills (see our…

The possible implications of Brexit for private clients

European Union, United Kingdom - July 13 2016 At the time of writing, two weeks after the momentous referendum vote to leave the EU, the political landscape continues to shift on a daily (often…

Jonathan Conder, Robin Vos.

Looking behind the name - Enhancing the transparency of beneficial ownership of UK property

United Kingdom - May 20 2016 Significant changes to the ability of individuals to keep details of their interests in UK real estate private have been announced. The UK PSC…

Edward Reed.

Private client update : Issue 3 - March 2016

United Kingdom - March 8 2016 Couples should ensure that (where available) both spouses/civil partners use their entire personal allowance (£10,600 for 2015/16) and that, if…

Edward Reed.