Showing 37-48 of 170 results

Domicile and Long-Term Residence: an early domicile conclusion can become an unwanted gift

The FTT decided it had authority to determine the taxpayer’s domicile status during an application for a closure notice and appeal against an information notice
18 June 2020

Re. Baron Templeman of White Lackington (Deceased) - Scrabble and the Golden Rule

At a time when the number of people looking to make or update their Wills has increased dramatically, this case has brought the issue of testamentary capacity and the 'Golden Rule' into focus
29 May 2020

The Divorce, Dissolution and Separation Act 2020: Reform and its Implications

An examination of the push for reform of the law on divorce and the changes that the Divorce, Dissolution and Separation Act 2020 will bring about
15 May 2020

COVID-19: How validly to sign a Will whilst social distancing

Social distancing can make signing a Will with two witnesses quite challenging. In this article, we consider how a valid Will can be made during these unprecedented times
28 April 2020

Fisher v HMRC: The Upper-Tier Tribunal decision

The Upper-Tier Tribunal decision in Fisher v HMRC has clarified the scope of the Transfer of Assets Abroad code and the applicability of the motive defence
16 April 2020

COVID-19: Mitigating the impact on the charity sector

This article considers how charity trustees and philanthropists can mitigate the impact of social distancing upon the delivery of charitable goods and services
15 April 2020

Is HMRC's new draft Charter an improvement?

HMRC’s new draft Charter has some encouraging additions but a few concerning omissions will hopefully be amended before it is finalised
09 April 2020

Press release

Burges Salmon appoints six new partners

Burges Salmon has appointed six new partners in key teams across the firm including Private Client, Healthcare, Real Estate, Dispute Resolution and Employment
27 March 2020

COVID-19: Further immigration update from the Home Office

The Home Office has issued further guidance in relation to immigration and visa issues arising out of the COVID-19 pandemic
26 March 2020

New GDPR guidance for trustees and personal representatives

STEP has published new guidance as to how the GDPR should be applied in the context of trusts and estates

06 February 2020

When is a farmhouse not a farmhouse?

Reassurance for farmers concerned that Inheritance Tax relief might not be available due to low level farming activities in the years prior to their deaths

17 January 2020

The interactions of non-domiciled status and British citizenship by naturalisation

Is the intention to make the UK the principal home for naturalisation purposes consistent with the non-domiciled status?
10 December 2019
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