31 May 2011

Giving and the Big Society

Unlike many niche advisors Maurice Turnor Gardner LLP has unparalleled expertise in the charity and not-for-profit sector and we advise charities on constitutional, governance and other issues; families, corporates and... read more

23 Apr 2011

Professional Pensions Ruling Bolsters Employers

Sebastian Cheek examines the fallout from last week’s High Court ruling to uphold the Prudential Assurance Company’s decision to cap discretionary increases for its scheme members Last week’s High Court... read more

23 Mar 2011

Budget 2011 - Encouraging investment in the UK and philanthropy

OVERVIEW

This note is intended to provide information about the 2011 Budget announcements made on 23 March and which are most relevant to wealthy families, entrepreneurs, non-UK domiciled individuals... read more

17 Mar 2011

Fast-track to settlement - the Government's changes to Investor and Entrepreneur visas


The UK Government will introduce significant changes in respect of the Investor and Entrepreneur Visa categories to attract more High Net Worth Individuals to the UK. The new rules... read more

08 Feb 2011

In the matter of the Bonas Group Pension Scheme [2011] UKUT (FS)

The target of the first ever contribution notice issued by the Pensions Regulator, for £5m (the PPF deficit in the scheme), in May 2010 sought to have it struck out... read more
- Click here to read the guidance

17 Nov 2010

Inheritance tax and partnerships

This article, by Emma-Jane Weider and Corinne Staves, first appeared in Private Client Business 2010, 5, 278-285 published by Sweet & Maxwell and introduces the concept of... read more
- Click here to read the full article.

05 Nov 2010

What can a professional firm and its clients do to promote diversity within the partnership?

The following paper examines the role of professional firms and their clients in promoting diversity.  It is based upon a presentation given by... read more

22 Jun 2010

The Emergency Budget

HIGHLIGHTS FOR FAMILIES, TRUSTEES AND FAMILY BUSINESSES

The Emergency Budget focused on fairness and ensuring "that every part of society makes a contribution to deficit reduction while supporting... read more

23 May 2010

The new "fit and proper persons" test

The Finance Act 2010 has introduced a new definition of charity for UK tax purposes. Whilst this opens the way for charities established in EU Member States to be... read more

12 May 2010

The future for tax under the new coalition Government

What do we know about the likely tax policies of the UK’s new Conservative/Liberal Democrat Government?  In this article, we look... read more

08 Jan 2010

Capital Gains Tax and Partnerships

 

A partnership is defined in the Partnership Act 1890 s.1(1) as, “the relation which subsists between persons carrying on a business in common with a view to profit”. HMRC have... read more

18 Jan 2010

Maurice Turnor Gardner a beacon of hope for women seeking equality when it comes to partnership prospects

The number of solicitors with practicing certificates continued to rise this year, despite predictions that the recession would herald a decline. Figures published by The... read more
- Click here to read the full article.

10 Dec 2009

PBR 2009 - Who pays?

The Chancellor's Pre-Budget Report on 9 December contained a number of changes which will affect high net worth individuals and private banks. Although predicted changes, such as... read more

03 Dec 2009

Challenging a will - "It's going to be fun to watch and see how long the meek can keep the earth after they inherit it" (William Hazlitt)

 

Gill v. RSPCA has been widely publicised in the media.  It raises issues of... read more

14 Oct 2009

The path to British citizenship: Changes following the introduction of the Borders, Citizenship and Immigration Act 2009

 

The UK immigration system has undergone many changes in the last five years with the result that there are not only fewer visa categories which... read more

01 Oct 2009

1 October changes to LLPs

 

The Background: The Companies Act 2006

 

The Companies Act 2006 (the 2006 Act) is the most significant overhaul of company... read more

15 Sep 2009

Rebasing elections - decisions for offshore trustees

 

Historically the use of non-UK trusts allowed UK resident settlors to achieve substantial capital gains tax savings. UK capital gains tax is only imposed on UK residents, and so non-UK resident... read more

18 Aug 2009

The 2008 "Non-Dom" Rules: the risks for the private wealth industry

 

The well-publicised remittance rules enacted in the Finance Act 2008 do not just affect individuals. Banks and professional advisers must understand the new tests when dealing with any client who... read more

08 Jul 2009

Pre-nuptial agreements to be given "decisive weight"

 

On 2 July 2009, the Court of Appeal handed down its judgment in Radmacher v Granatino [2009] EWCA Civ 649 (formerly known as NG v KR to protect the parties'... read more

25 Jun 2009

Limited Partnership Reform

 

The Department for Business, Enterprise and Regulatory Reform (the DBERR) published its response to the comments on the Consultation Document relating to the proposed reform of limited partnerships law in... read more