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Meta
Yearly Archives: 2022
Gifting up a Generation
A scenario frequently encountered is where a client has accumulated significant wealth during his or her lifetime and wishes to care for elderly relatives – often parents – but without triggering IHT on their deaths. It is a particular issue …
Posted in Shorter Reads
Tagged IHT, inheritance tax, loans, PET, Potentially Exempt Transfers, residential property
Comments Off on Gifting up a Generation
Sick pay cuts for the isolating unvaccinated: what are the legal implications?
This week Ikea has become the latest company to cut sick pay for unvaccinated staff who need to self-isolate because of exposure to someone who has tested positive for Covid. Similar policies have been implemented by Wessex Water and Morrisons …
Posted in Shorter Reads
Tagged COVID, sick pay, unvaccinated
Comments Off on Sick pay cuts for the isolating unvaccinated: what are the legal implications?
Corporate re-domiciliation
Public consultation The Government is consulting on the proposed introduction of a corporate re-domiciliation regime in the UK. The proposals would allow a company incorporated in another jurisdiction which permits re-domiciliation to transfer its place of incorporation to the UK …
Posted in Shorter Reads
Tagged corporate re-domiciliation, incorporation theory, relocation
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The 1975 Act: Challenging Circumstances (Part 1)
Aidan Grant is joined by Samara Dutton to discuss how and when beneficiaries bring a claim against an estate for insufficient financial provision. Run time: 28 minutes
Posted in Podcasts
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GDPR: New Guidelines on international data transfers
Haven’t we left the EU? Brexit may be done, but in many respects it is far from being dusted. Business relationships with the EU bloc of countries remain of critical importance to UK businesses, since the EU is still the …
Posted in Longer Reads
Tagged GDPR, international transfers of data, safeguards
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Agricultural property relief
The purpose of APR is to exempt agricultural property from the Inheritance Tax which would otherwise have been payable when the property is transferred from one owner to another, either as a lifetime gift or, more likely, on death. If …
Posted in Shorter Reads
Tagged Agriculture, APR, Farm buildings, IHT, inheritance tax
Comments Off on Agricultural property relief
Smart legal contracts: The common law can handle them
In a recent report, the Law Commission of England & Wales (Commission) has concluded that our current legal framework is able to facilitate and support the use of “smart legal contracts” without the need for legislative intervention. Distributed ledger technology …
Posted in Shorter Reads
Tagged blockchain, cryptocurrency, smart legal contracts
Comments Off on Smart legal contracts: The common law can handle them
