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With a plethora of other recent transparency developments – with a focus on the UK’s Register of Overseas Entities and the Trust...
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On 26 November 2025, the UK’s Chancellor of the Exchequer, Rachel Reeves, delivered her second Budget. Having announced the largest...
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On 12 May 2025, the UK Government published its Immigration White Paper, setting out proposed reforms to the immigration system. Read our...
“This is a case about the meaning of life” was the dramatic opening to a recent First-tier Tribunal (FTT) judgment in the case of...
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The recent Chancery Appeal decision in Fernandez v Fernandez and others [2025] EWCA 2373 (Ch) is a striking reminder that the operation...
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Changes to the UK’s Register of Overseas Entities and Trust Registration Service expand public access to information recorded on these...
Trustees holding confidential and commercially sensitive information and documents sometimes face claims for disclosure by third parties...
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What is a nudge letter? A nudge letter (also known as a “one-to-many” letter) is a communication issued by HMRC to a group of taxpayers –...
Trust practitioners may be familiar with the name Dawson-Damer from long-running litigation which examined the extent to which trustees...
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Given the flurry of recent legislative activity by the UK Government (see our separate note: Legislation Day – points to note for private...
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Navigating tax disputes can be a complex and daunting process. This “need to know” series sheds light on the essential elements. In this...
Understanding the key stages and your rights is essential to managing the process effectively and reducing risk. This “need to know”...
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The Government has published draft legislation designed to impose stricter requirements on charities and donors claiming charity tax...
Following the announcement in last month’s Leeds Reforms as discussed in our recent podcast available here, the Government is...
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Wills and trusts often refer to beneficiaries in general terms, rather than specifically by name, for example, “I give £10,000 to each of...
In Haworth v HMRC [2025] EWCA Civ 822, the Court of Appeal (the Court) has delivered its decision in a tax dispute that began over two...