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ENGLISH HIGH COURT CONSIDERS THE USE OF THE COURT'S EQUITABLE JURISDICTION TO REMEDY DEFECTIVE EXECUTION
In the recent High Court decision of English v Keats [2018] EWHC 637 (Ch), the Court confirmed that it will use its equitable jurisdiction to remedy the …
HSF Private wealth team boosted by three promotions
Herbert Smith Freehills' highly regarded private wealth team has been boosted by the promotion of Joanna Caen and Gareth Keillor to Partner and Of …
REASONABLE FINANCIAL PROVISION CLAIM TRUMPS FINAL WILL EXCLUDING COHABITANT FROM THE ESTATE
The High Court of England and Wales has upheld a claim by a cohabitant of 42 years under the Inheritance (Provision for Family and Dependants) Act 1975 …
Personal representative liable for inheritance tax on fully distributed estate
The First-tier Tax Tribunal ("FTT") has provided a valuable reminder in the case of Harris v HMRC [2018] UKFTT 204 that, with limited …
Cayman Islands court considers legal test for mental capacity in exercise of a legal power
The Grand Court of the Cayman Islands recently confirmed In the Matter of the O Trust (23 February 2018) that the legal test for establishing mental …
UK authorities obtain first Unexplained Wealth Orders
In our recent blog post on the introduction in the UK of Unexplained Wealth Orders ("UWOs"), which can be found here, we explained how the new …
Supreme Court considers limitation defence where directors have benefited from breach of fiduciary duty
The UK Supreme Court has recently considered section 21(3) of the Limitation Act 1980 which provides or a six-year limitation period for actions by a …
Unexplained Wealth Orders: How might this new investigative tool affect you?
From 31 January 2018, UK authorities can use new and expansive investigative powers to require both individuals and corporate bodies to provide …
Hong Kong: New licensing regime for trust and company service providers to come into force on 1 March 2018
The Companies Registry announced on 25 January 2018 that a new licensing regime for trust and company service providers ("TCSPs”) will come into force on …
English Court considers grounds for out of time claims for financial provision from estates
In a recent decision, Sargeant v Sargeant [2018] EWHC 8 (Ch), the English High Court considered the circumstances in which the English Court will grant …
Royal Court of Jersey applies Hastings-Bass provisions in relation to incorrect tax advice
We have previously reported on two provisions of the Trusts (Jersey) Law 1984, Articles 47H and 47G, which had been introduced following the UK Supreme …
The Australian Tax Office broadens its targeting of private groups
Having focused on the top 320 privately owned and wealthy groups ("Private Groups") earlier this year, the Australian Tax Office ("ATO") Tax …
Showing 216 out of 362 results
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Richard Norridge
Partner, Head of Private Wealth and Charities, UK and EMEA, London
Anna Sutherland
Partner, Sydney