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Henry Richards

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High Court Lists APR/BPR Judicial Review for Urgent Hearing Before Divisional Court

Collyer Bristow LLP, acting for client Alvarez & Marsal LLP and the Claimants, Thomas Martin, George Martin and Farmers and Businesses for Fair Tax Relief, announces that the judicial review challenge to the Government’s proposed changes to Agricultural Property Relief …

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Aristocrat’s inheritance action raises questions over how historic trusts treat modern families

The news that High Court proceedings have been brought by the trustees of the Marquis of Bath’s family trusts sheds a vivid light on a thorny issue facing surrogacy and inheritance law, especially for families where succession to wealth – …

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FIG Regime and more: The Reforms to Personal Taxation for UK Resident Foreign Individuals

From 6 April 2025, UK tax for foreign residents is based solely on tax residence, not domicile. The simplified system affects income, capital gains, and inheritance tax, offering some residents up to four years to shelter non-UK income and gains.

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2025 Spring Statement

Overall Comment on the Spring Statement The Spring Statement reflects the Government’s continued focus on “closing the tax gap” through increased HMRC powers and enforcement activity.  Many of the measures announced feel like an extension of existing policies rather than …

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Why should families take heed of the Alain Delon inheritance dispute?

Estate planning as a high-net worth individual with family issues can be complicated – even more so when it is played out in the public eye. This rings true in the case of Alain Delon, a 1960s French film star, …

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Abbie Coleman

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Can I prove my sister’s financial abuse?

The FT reader suspects their sister of financially abusing their father, who has dementia. The sister obtained a lasting power of attorney (LPA) and has been going on expensive holidays while showing no effort to arrange care for their father. …

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How English courts deal with gender discrimination in inheritance disputes

The High Court in the case of Kaur v Estate of Karnail Singh and Ors, awarded Mrs Kaur, the 83-year-old wife of the deceased, 50% of the net assets of Singh’s estate, valued between £1.2mn and £1.9mn, under the Inheritance …

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A promise of inheritance has been withdrawn. Can I claim against my parents?

Promises are not contracts and so are not usually enforceable. However, in England and Wales, where you rely on a promise to your detriment, you may be able to apply to overturn this. Here, you may have accepted low wages, …

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