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In Brief

Charities - a second look behind the scene

This, the second part of a two-part article on the operation of charities by Jennifer Emms and Sophie Wettern, discusses the duties of the charitable trustee.

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STEP Europe virtual panel discussion - 10/12/2020

Join Partner Emma-Jane Weider and fellow STEP panellists in a discussion chaired by Dr Judith Taic on Pandemic realities: Implications for tax-residence of individuals, trusts and corporations on Thursday 10th December at 13:00 GMT.

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MTG wins British Legal Awards Private Client Team of the Year

MTG wins British Legal Awards Private Client Team of the Year

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The Office of Taxation Simplification report on Capital Gains Tax

The OTS has published its first report following the Chancellor’s request that it “identify opportunities relating to administrative and technical issues as well as areas where the present rules can distort behaviour or to not meet their policy intent”.

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In Depth

Trusts: general extension of trustees' powers under section 57

Catherine Puglsey comments on the court's decision in Geers Cotterell v Ismay Beaumont [2020] EWHC 2234(Ch D) - Does it have a statutory power (TA 1925) to grant management and administration powers to trustees, unconnected with a specific transaction?

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The statutory residence test and Covid-19

Covid-19 has led to far-reaching restrictions on travel and the ability of individuals to move freely to and from the UK. For those reliant on spending a limited number of days in the UK to avoid becoming UK tax resident this could prove costly.

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Outline Guide to Residence and Domicile in the UK

Outline guide to Residence and Domicile in the UK

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Charities - behind the scenes

This article by Jennifer Emms and Sophie Wettern provides a "behind the scenes" introduction to charity law. In the first of two articles, they look at the meaning of "charity", the various forms a charity might take and the basics of charity taxation.

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