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