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Yearly Archives: 2021
UK beneficiaries of US family trusts
Posted in Case Study
Tagged family trusts US, living trusts US, UK beneficiaries, US trusts, US Wills UK beneficiary, USA trusts
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Collyer Bristow promotes five in its latest promotion round
Collyer Bristow has announced five promotions, including one new Partner and four new Senior Associates, across the firm’s Corporate & Commercial, Dispute Resolution and Private Wealth departments. Ragavan Arunachalam has been made up to Partner in the Corporate & Commercial …
Professor Stephen Hawking’s estate: Acceptance in Lieu in action
The estate of the late Professor Stephen Hawking has reached an agreement with the University Library in Cambridge and the Science Museum Group for Hawking’s archives and the contents of his office (including not only scientific papers but letters from …
Posted in Shorter Reads
Tagged acceptance in lieu, arts council scheme, cultural objects, stephen hawking, tax liability
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Amigo sub-prime lender scheme of arrangement rejected by court
The High Court has agreed with the FCA to reject a scheme of arrangement proposed by subprime lender Amigo, on the grounds that the compensation scheme it proposed to deal with complaints of misselling was not fair. This is a …
Posted in Shorter Reads
Tagged amigo, FCA, provident financial
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Collyer Bristow instructed in HMRC -v- Wilkes : High Income Child Benefit Charge
On Wednesday 26 May 2021, the Upper Tribunal (The Hon. Mrs Justice Falk DBE and Judge Timothy Herrington) will hear HMRC’s appeal in the leading “High Income Child Benefit Charge” (the HICBC) case. The taxpayer assessed to the HICBC is …
Posted in Longer Reads
Tagged discovery assessments, HICBC, high income child benefit charge, HMRC, pro-bono, tax disputes
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Growth journey’s end – When billionaires divorce
News of Bill and Melinda Gates’ divorce only surfaced once a deal had been done and every “i” had been dotted and “t” crossed in their no doubt mammoth and confidential settlement agreement. So the world never got to witness …
Posted in Longer Reads
Tagged asset separation, Bill Gates divorce, billionaire divorce, divorce, divorce law, family law, HNW divorce, pre-nups, tax and divorce
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Is Business travel now allowed? Deciphering the latest Covid-19 travel rules
This past week has seen the latest relaxation of restrictions in accordance with the government’s roadmap to normality. This article sets out the new rules and guidance for employers, particularly for business travel to and from England. Can you travel …
Posted in Longer Reads
Tagged business, COVID, travel
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Making a success of UK-US cross-border estate planning
It is said that the US and UK are two countries divided by a common language. When it comes to tax and succession law this often bears out; the fact that both countries use similar terminology (like ‘domicile’, ‘trust’ or …
Posted in Longer Reads
Tagged succession, tax, USA
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