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December 2020 Archive

  • 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?

    Posted by Catherine Pugsley on
  • 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.

    Posted by Emma-Jane Weider on