Author Archives: Alice Heathfield

Disputes over the proper administration of trusts and estates

Posted on July 8, 2021 by Alice Heathfield

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

Posted on July 1, 2021 by Alice Heathfield

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

Posted on June 25, 2021 by Alice Heathfield

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

Posted on June 15, 2021 by Alice Heathfield

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

Posted on June 3, 2021 by Alice Heathfield
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UK beneficiaries of US family trusts

Posted on June 3, 2021 by Alice Heathfield
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UK Expats

Posted on June 3, 2021 by Alice Heathfield
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UK USA: Crossing the Pond

Posted on June 3, 2021 by Alice Heathfield

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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Professor Stephen Hawking’s estate: Acceptance in Lieu in action

Posted on May 28, 2021 by Alice Heathfield

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 …

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Collyer Bristow instructed in HMRC -v- Wilkes : High Income Child Benefit Charge

Posted on May 25, 2021 by Alice Heathfield

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 …

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