Yearly Archives: 2021

Residential Property Development and Construction – Legal update

Posted on November 15, 2021 by Molly Jones

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 …

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How to efficiently gift business assets

Posted on November 15, 2021 by Molly Jones

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 …

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Code of Practice for commercial property relationships following covid-19

Posted on November 11, 2021 by Molly Jones

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 …

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US/UK giving

Posted on November 10, 2021 by Molly Jones

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 …

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Appeal begins over Meghan Markle privacy lawsuit

Posted on November 10, 2021 by Molly Jones

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. …

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We don’t need another Tina – Tina Turner sues tribute act

Posted on November 9, 2021 by Molly Jones

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 …

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Gifts and Lasting Powers of Attorney (“LPAs”)

Posted on November 8, 2021 by Molly Jones

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 …

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How women can prepare for their greater exposure to IHT

Posted on November 5, 2021 by Molly Jones

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 …

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Retrospective changes proposed to HMRC HICBC Discovery Assessment Powers

Posted on November 5, 2021 by Molly Jones

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 …

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Collyer Bristow Annotations on the discovery assessments policy paper

Posted on November 5, 2021 by Molly Jones

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) …

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