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UK immigration and families: Domestic Workers in Private Households News - Briefing

Date: 02/06/2017 Authors : Elena Hinchin, Lee Jackson

Can families from outside the UK bring their household staff when coming to the UK? We are often asked to advise non-UK based individuals and families wanting to come to the UK whether they can be accompanied by members of their household staff. This question is often on the mind of both those...

The insider threat – how to be prepared for the inevitable data breach News - Briefing

Date: 03/05/2017 Authors : Michael Patrick

According to a survey published this month by the British Chambers of Commerce one in five British businesses has been hacked by cyber criminals in the past year. The survey follows statistics released last year which estimated that cyber security incidents cost UK industry £34.1bn in 2016.

Taking control: the implications of the new 'people with significant control' register requirements News - Briefing

Date: 13/06/2017 Authors : Claire Gordon, Elizabeth Burch

This article was published in the April 2017 issue of Family Law, and is reproduced by kind permission.

News at last: the extension of IHT to UK residential property held in non-UK structures News - Briefing

Date: 22/08/2016 Authors : Debbie Pennington

It was announced in the Summer Budget 2015 that, from April 6 2017, inheritance tax (IHT) would be extended to offshore structures holding UK residential property that to date have escaped IHT entirely. On 19 August, a further consultation paper was published giving fuller details on the proposed...

Non-dom changes News - Briefing

Date: 22/08/2016 Authors : Nick Dunnell

At last, the long wait is over… but not quite. The government published a further consultation document (' con doc' ) on 19 August relating to the proposed changes to the taxation of non-doms. The con doc poses a number of specific questions but also provides a bit more detail on the future...

Brexit and Immigration: do high net worth individuals and senior executives need to take prompt action? News - Briefing

Date: 29/06/2016 Authors : Russell Cohen, Elena Hinchin, Sharmila Mehta

Now that the immediate consequences of the referendum and Brexit have become a little clearer, we turn to consider the implications for HNWIs and senior executives. On 23 June 2016, in what is likely to be remembered as a historic event, the majority of UK voters decided to leave the EU. The...

Contracting with promoters for outside events News - Briefing

Date: 23/05/2016 Authors : Jane Randell

This article was published in the Spring issue of Historic House: The Historic Houses Association Magazine and is reproduced by kind permission.

Unmarried Parents: The Cost of Raising a Child News - Briefing

Date: 19/05/2016 Authors : Daisy Tarnowska

The financial provision available on divorce is well known and often the subject of media interest. It is rare for a week to go by without the national press reporting on the financial provision awarded in a salacious big money divorce. In contrast, the scope of financial provision available to...

Stamp Duty Land Tax Additional Rates News - Briefing

Date: 06/05/2016 Authors : James Bromley

At the Autumn Statement in November 2015, a series of new additional SDLT rates were announced, effective from 1 April 2016. We have previously published two Q&A briefings outlining the scope of the new rates (available here and here ).

Company Residence and Management and Control: How to Navigate the Pitfalls How we help - News

Date: 26/04/2016 Authors : Robert Field

The cases of Laerstate BV v HM Revenue & Customs and Wood v Holden (2006)  serve as a useful reminder of all the things one must and must not do in order to ensure that a company doesn't become resident in the UK by reason of its management and control. We present the facts of the cases and advis...

Sensitive staff issues in probate matters News - Briefing

Date: 18/03/2016 Authors : Alice Yandle

This post was first published in eprivateclient, reproduced here with kind permission.  Alice Yandle looks at what happens when a private client employer dies, leaving domestic staff behind. 

Ilott v Mitson: Is it ever possible to prevent an attack on a client's will? News - Briefing

Date: 10/03/2016 Authors : Adam Carvalho TEP, Richard McDermott

Readers may have seen a spate of press reports of the case of Ilott v Mitson , which was heard by the Court of Appeal in July last year. The case generated significant controversy which centred around an estranged daughter's claim for financial provision from her mother's estate, which was...

Brexit: Will it happen? What happens if it happens? News - Briefing

Date: 04/03/2016 Authors : Marie Bates

A referendum is to be held on 23 June 2016 on the United Kingdom's continued membership of the European Union.  This means that UK citizens will be asked to vote on the following question: Should the United Kingdom remain a member of the EU or leave?

The Digital Afterlife? News - Briefing

Date: 24/02/2016 Authors : Bryony Cove, Caroline Pearce

Every day, perhaps without realising it, we are creating an ever larger digital footprint of our personal and financial lives online.  What happens to this when someone dies or loses mental capacity?

How to manage domestic employees when you're not there News - Briefing

Date: 10/02/2016 Authors : Alice Cave

This article was first published by eprivateclient, reproduced here with kind permission of the editor. Many people who employ domestic staff will occasionally find that they are not present to manage them, whether during a period of travel or because they spend time at a number of different home...

Drawing the strands together (again) – a guide to the new UK property tax regime News - Briefing

Date: 28/01/2016 Authors : Nick Dunnell, Russell Cohen, Holly Jones

Over the past 4 years the UK government has: introduced new taxes on high value residential property held by companies; significantly increased certain taxes on UK residential property;  andintroduced an extension of capital gains tax (CGT) to non-residents disposing of residential property.

Tick tock, a race against the clock: Securing divorce jurisdiction within Europe News - Briefing

Date: 28/01/2016 Authors : Rebecca Heyworth

The recently reported case of A (Judgment) [1]    has once again thrown the spotlight on jurisdiction races in divorce.

Sharland and Gohil: a warning to dishonest divorcees News - Briefing

Date: 27/01/2016 Authors : Elizabeth Burch

In October we saw the Supreme Court hand down their hotly anticipated judgments in the cases of Sharland v Sharland [2015] UKSC 60 and Gohil v Gohil [2015] UKSC 61.  The media frenzy was fixated on what they saw as a slam dunk victory over dishonest divorcees, and the potential flood of new claim...

Handling social media as a private client employer News - Briefing

Date: 11/01/2016 Authors : Michal Chudy

This article was first published by eprivateclient, reproduced here with kind permission of the editor. Following on from Katie Lancaster's article , regarding confidentiality issues when employing staff in the home, Michal Chudy sets out some key considerations in relation to the specific issue ...

Wealth Management Thematic Review December 2015 News - Briefing

Date: 21/12/2015 Authors : Grania Baird, Fiona Lowrie

Background and results The FCA has published its thematic review on suitability of investment portfolios in the wealth management sector (the review ) this month (TR15/12) .  The review set out to investigate how wealth management firms and private banks have implemented the regulator’s previous...

Agricultural Estates Newsletter Winter 2015 News - Briefing

Date: 26/11/2015 Authors : James Maxwell

Sometimes we pause and look up from our working lives to find that Tennyson was right: the old order changes, yielding place to new.  Sudden events abroad turn the world upside down; or more slowly, things we have always taken for granted, a United Kingdom or a European Union, start straining at...

Lasting Powers of Attorney News - Briefing

Date: 08/09/2015 Authors : Sarah von Schmidt

The Mental Capacity Act 2005 introduced the new Lasting Power of Attorney (LPA) which replaced the Enduring Power of Attorney (EPA) on 1 October 2007. This briefing considers both the changes that the Act introduced and the purpose of an LPA.

Families and Addiction News - Briefing

Date: 18/08/2015 Authors : Annmarie Carvalho

The Family Drug and Alcohol Court goes from strength to strength, but how does it work and where does it fit into the wider picture of dispute resolution and changing court attitudes? The article was published in The Resolution Family Law Magazine (‘The Review’) about families and addiction. It...

Stepping in before it’s too late: How to remove directors who lack capacity News - Briefing

Date: 16/07/2015 Authors : Anthony Turner

What happens when a director of a company has become physically or mentally incapable of acting as a director? This article explores how a director may be removed from office of a private limited company. Articles of Association of the Company govern removal in some scenarios, but not all.

Summer Budget 2015: Inheritance Tax – Residence Nil Rate Band and Existing Nil Rate Band News - Briefing

Date: 10/07/2015 Authors : Diana Davidson, Catherine McAleavey

The Existing Nil Rate Band At present inheritance tax is payable at a rate of 40% on the taxable value of a deceased person's net assets (an "estate") where that value, including the value of any taxable lifetime gifts, exceeds £325,000.  The range of values from £0 - £325,000 is generally known ...

Displaying results 1-25 (of 47)