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In Brief

MEET | THE | EXPERTS: A Taxing Time or Time for Tax

March sees the launch of the Treasury Committee’s report ‘Tax after coronavirus’, Budget Day and a later release of tax related consultations and calls for evidence. Join our experts at 11am on 24 March to see how these developments may affect you.

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A guide to the "frontier worker" permit

It has long been accepted that individuals who primarily live in one EU country may regularly work in another member state. Free movement, one of the four economic freedoms, enabled this working pattern to develop and flourish.

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MTG Welcomes Today’s Kids Company Judgment for its Client

Jennifer Emms: “There will be enormous relief from the defendants and other charities. There was never any allegation of dishonesty – it’s hard to see how it was appropriate for such an onerous case to be brought in the first place.”

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The UK as a Centre of Excellence for International Philanthropists and Social Investors

The Beacon Collaborative report “The UK as a Centre of Excellence for International Philanthropists and Social Investors” is published today.

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In Depth

Trusts: protection for trustees - thoughts and experiences in practice

At its most basic, a trustee owes a higher duty of care to look after someone else’s assets their own. A trustee acts personally, and if an individual, without the protection of any form of limited liability.

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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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