Author Archives: Alice Heathfield

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

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

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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Growth journey’s end – When billionaires divorce

News of Bill and Melinda Gates’ divorce only surfaced once a deal had been done and every “i” had been dotted and “t” crossed in their no doubt mammoth and confidential settlement agreement. So the world never got to witness …

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Aviation Conversations: Return to the Skies

Collyer Bristow Senior Associate Simon de Broise is joined by Chris Tarry from CTAIRA to discuss the challenges still facing the aviation industry as restrictions start to ease. Running time: 28 mins

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