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Meta
Yearly Archives: 2021
US Office of Foreign Assets Control uses blockchain technology to surveil entities behind cryptocurrency activities
The Office of Foreign Assets Control (OFAC) is subscribing to use blockchain surveillance tools developed by New York headquartered firm, Chainalysis. OFAC is responsible for administering and enforcing economic sanctions in the United States, based on foreign policy and national …
Posted in Shorter Reads
Tagged Chainalysis, OFAC
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Clitheroe v Bond case: providing clarity for practitioners
Background The recent case of Clitheroe v Bond raised important issues relating to the relevant test to be applied when assessing testamentary capacity. Are the principles established in the 1870 case of Banks v Goodfellow still good law, or should …
Posted in Longer Reads
Tagged banks v goodfellow test, clitheroe v bond, mental capacity, probate, testamentary capacity, wills
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Can ‘misgendering’ be a ‘philosophical belief’ under Equality Act?
The Employment Appeal Tribunal has decided that gender-critical beliefs are protected as a philosophical belief under the Equality Act 2010. A transgender woman is a person who was born male but later in life decides to identify as a female. …
Posted in Longer Reads
Tagged cisgender, Equality Act 2010, Maya Forstater v CGD Europe Others, transgender
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UK data protection standards to be deemed adequate by the EU
There is only a fortnight to go before the expiry of the current grace period that allows personal data to continue to flow between the UK and the EEA as it did before the end of the Brexit transition period. …
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Cryptoasset firms given extra time to register as few gain authorisation
With only five per cent of cryptoasset businesses currently meeting FCA registration requirements, the regulator has extended its Temporary Registrations Regime (TRR) to help more of them carry on in business while seeking authorisation. Here Nigel Brahams gives his comments …
Posted in Shorter Reads
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Update on the Covid-19 temporary insolvency measures under the Corporate Insolvency and Governance Act 2020
Once again, the Government has legislated to extend existing insolvency temporary measures through the CIGA (Coronavirus) (Early Termination of Certain Temporary Provisions) Regulations 2020 and the CIGA (Coronavirus) (Suspension of Liability for Wrongful Trading and Extension of the Relevant Period) …
Posted in Longer Reads
Tagged CIGA
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Government extends the moratorium preventing the eviction of commercial tenants until 25 March 2022
The moratorium, which was due to be lifted on 30 June 2021, shall now remain in place until 25 March 2022 (some two years after it was introduced in April 2020). This is important news for commercial landlords to be …
Posted in Shorter Reads
Tagged COVID, landlord, moratorium
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Ikea fined €1 million for illegal staff surveillance
It was reported yesterday that the French branch of Ingka Group, which owns various international Ikea stores, has been ordered to pay a fine of €1 million after a Versailles court held that it had unlawfully processed its employees’ personal …
Posted in Shorter Reads
Tagged IKEA
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How Stephen Hawking’s estate used his papers and office contents to settle millions in tax
The media spotlight has focused on the estate of the late Professor Stephen Hawking recently due to a significant tax saving arrangement. An agreement was reached with the Cambridge University Library and the Science Museum Group for Hawking’s archives and …
Posted in Longer Reads
Tagged acceptance in lieu, art in estates, arts council, conditional exemption tax, cultural gifts scheme, Eprivate client, Stephen Hawking estate, tax and estate planning uk
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Mixed US/UK Marriages
Posted in Case Study
Tagged US UK marriage, US UK tax, US UK wills
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