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Yearly Archives: 2021
Residential Property Development and Construction – Legal update
Alex O’Connor, Partner and Head of Collyer Bristow’s House Building & Development group, discusses some methods for making overage agreements stick. Jonathan Pawlowski, Partner and Head of Construction discusses issues arising from delays and disruption to the construction programme. Aimee …
Posted in Videos
Tagged construction, housebuilders, real estate, residential property, title for land
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How to efficiently gift business assets
For certain individuals, business assets can form a significant portion of their wealth and so considering how those assets might be passed to the next generation often forms a key part of their estate plan. Business assets can benefit from …
Posted in Shorter Reads
Tagged business assets, capital gains tax, estate planning, inheritance tax
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Code of Practice for commercial property relationships following covid-19
In response to the covid-19 pandemic, the Government introduced a number of measures to protect commercial tenants. The measures include a moratorium preventing commercial landlords from (i) forfeiting leases for non-payment of rent; (ii) utilising Commercial Rent Arrears Recovery (being …
Posted in Shorter Reads
Tagged commercial tenants, CoronaVirus, Coronavirus Bill, landlords, residential property
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US/UK giving
Considering the UK tax rules on lifetime gifts can be complex, but having to marry these with the corresponding US rules if the donor and/or recipient are also US taxpayers can make the task yet more difficult. A donor can …
Posted in Shorter Reads
Tagged estate tax, inheritance tax, lifetime giving, UK capital gains, UK tax rules, US income tax, US taxpayers
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Appeal begins over Meghan Markle privacy lawsuit
Steven Heffer, Partner and Head of Media and privacy comments: Meghan Markle‘s case was a strong one both on copyright and privacy grounds. So much so that the judge was willing to grant summary judgment for most of the claim. …
Posted in Shorter Reads
Tagged Appeal, Copyright, Media, Meghan Markle
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We don’t need another Tina – Tina Turner sues tribute act
Tina Turner is suing a German tribute act because she looks too much like the real thing. The case is unlikely to keep tribute acts off the UK stage. Howard Ricklow, Partner comments. “Tina Turner has turned to her ‘private …
Posted in Shorter Reads
Tagged copyright law, IP disputes, passing off law, tribute acts
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Gifts and Lasting Powers of Attorney (“LPAs”)
Making gifts as an attorney acting under a registered LPA for property and financial affairs is fraught with difficulties and is an area which could give rise to criticism of the attorney and potentially an investigation by the Office of …
Posted in Shorter Reads
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How women can prepare for their greater exposure to IHT
Given that women on average live longer than men, it is more likely that women will inherit significant wealth from their spouses and other family members than their male counterparts. As a result, a recent study states that women have …
Posted in Shorter Reads
Tagged heritage property, inheritance tax, Inheritance Tax law, lifetime gifts, trusts, will
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Retrospective changes proposed to HMRC HICBC Discovery Assessment Powers
In the 2021 Budget, the Government published a little-noticed policy paper on Discovery Assessments in parallel with the Budget and Spending Review documents. See the paper here. The lack of attention was probably caused by the fact that the paper …
Posted in Shorter Reads
Tagged discovery assessments, HICBC, High income child benefit, HMRC appeal, tax disputes, taxpayers
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Collyer Bristow Annotations on the discovery assessments policy paper
Policy paper Discovery assessments Published 27 October 2021 Who is likely to be affected Individuals who incur certain tax charges (the High Income Child Benefit Charge (HICBC), those relating to Gift Aid Donations and a number of different pension charges) …
Posted in Longer Reads
Tagged discovery assessments, HICBC, high income child benefit charge, tax
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