Author Archives: Alice Heathfield

UK USA: The Road to Efficiency

In this podcast series from Collyer Bristow, Senior Associate Aidan Grant, from our Tax and Estate Planning team, welcomes a variety of guest speakers to discuss UK tax matters and more, all with a US flavour. In this latest episode, …

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HICBC ruling in the Upper Tribunal: an update

We are delighted to announce our Upper Tribunal success in HMRC v Wilkes regarding HICBC disputes. More details can be found via our press release. HMRC has until the end of July to decide whether or not to seek a …

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Disputes over the proper administration of trusts and estates

Executors and trustees are not the same – an executor manages the deceased’s estate and arranges for the distribution of their assets in accordance with their will, while a trustee is responsible for the ongoing administration of a trust. Nevertheless, …

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Press release: HUNDREDS OF THOUSANDS OF TAXPAYERS TO BENEFIT AS HMRC LOSES LANDMARK CASE CHALLENGING HIGH INCOME CHILD BENEFIT CHARGE

Summary: HMRC has lost its Upper Tribunal appeal – on every point – in Jason Wilkes’s leading case on the controversial High Income Child Benefit Charge (the HICBC) The outcome should benefit hundreds of thousands of taxpayers whose assessments to …

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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 …

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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 …

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Mixed US/UK Marriages

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UK beneficiaries of US family trusts

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UK Expats

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UK USA: Crossing the Pond

In this latest podcast series from Collyer Bristow, Senior Associate Aidan Grant, from our Tax and Estate Planning team, welcomes a variety of guest speakers to discuss UK tax matters and more, all with a US flavour. In this first …

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