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In brief

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  Nudge Nudge Wink Wink - Pay some more

  The period for responding to HMRC's consultation paper “Helping Taxpayers Get Offshore Tax Right” has just closed. Among suggested solutions were Nudge communications but a more radical proposal would be to change the UK tax year entirely.

  Posted by Sophie Mazzier on 5 July 2021
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  Charities: What to do with half a billion pounds?

  In January 1928 Winston Churchill MP, then Chancellor of the Exchequer announced that an anonymous donor had given £500,000 on trust to reduce the National Debt. Ed Powles and Emma-Jane Weider consider the technical charity law issues involved.

  Posted by Ed Powles on 29 June 2021
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  Offshore trusts and onwards gifts

  The onward gift rules can have the effect of taxing a distribution from an offshore trust to a non-UK resident person who then passes on the distribution to a UK resident person as if the latter has received it directly from the trust.

  Posted by Fiona Poole on 28 June 2021
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  What's new in the EU: Asset ownership after Brexit.

  As the UK settles into its new role as a ‘third country’ in the wake of 31 December 2020, Britons need to explore and understand the new rules relating to their much-loved French gîte, Swiss chalet or Mediterranean yacht.

  Posted by Alice Wheatley on 22 June 2021
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  The Court of Protection and the vaccine: to administer or not to administer

  The Court of Protection and the vaccine: to administer or not to administer - Nicola Boulter considers two recent Court of Protection decisions.

  Posted by Nicola Boulter on 16 June 2021
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  Professional Practices Alliance Webinar: Neurodiversity in Professional Services Firm Leadership

  The Professional Practices Alliance hosted an extremely interesting webinar on neurodiversity in leadership on Wednesday 16 June. Corrine Staves shares her highlights.

  Posted by Corinne Staves on 16 June 2021
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  What's new in the EU?

  As restrictions begin to lift in the UK, thoughts are turning to overseas travel. However, the world of international tourism is very different to that in February 2020. We must consider both the impact of the pandemic, and the implications of Brexit.

  Posted by Tessa Cumming-Bruce on 27 May 2021
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  EU Settlement Scheme – applications closing soon

  Now that the UK has left the EU, if you are an EU, EEA or Swiss citizen who has lived in the UK prior to 31 December 2020 and you wish to continue living here, you will need to make an application to the EU Settled Status Scheme.

  Posted by Alice Wheatley on 18 May 2021
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  No-one expects a 1975 Act claim......

  Two decisions under the Inheritance (Provision for Family and Dependants) Act (enabling a spouse/civil partner and others, to bring a claim if a Will fails to make reasonable financial provision for that person) have produced very different results.

  Posted by Sophie Mazzier on 18 May 2021
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  What is the role of independent non-executive directors (NEDs) in professional practices?

  The Association of Partnership Practitioners webinar on 12 May 2021 explored the role of NEDs in professional practices. The following is a summary of some key themes and ideas.

  Posted by Corinne Staves on 14 May 2021