Private Client Publications

29 September 2014

Family Owned newsletter - September 2014

In this edition we look at ways in which to "de-risk" a family business, by ensuring that the family's assets are diversified and that the business is protected

24 September 2014

UK Remittance Basis - Collateral and relevant debts

HMRC has changed how it treats loan arrangements for non-doms who use the remittance basis. The change is likely to have a very significant and immediate impact on many non-doms who have taken out loans secured on offshore assets to assist with UK funding. Banks dealing with non-doms may also have to review and revise their security arrangements.

17 July 2014

Pension sharing

This note discusses pension sharing, the issues involved and how it works.

17 July 2014

Divorce process

This briefing provides a legal guide to divorce procedure. How and when to start divorce proceedings, the process, what has to be proved and arrangements for children.

17 July 2014

Arrangements for children on separation

This note helps to provide some information on the legal issues around the arrangement of children on separation.

17 July 2014

Separation for Unmarried Couples

This note provides information on the legal rights of unmarried Couples when separating.

17 July 2014

Financial settlements on relationship breakdown

This note discusses the legal options available when reaching a financial settlement.

17 July 2014

Marital agreements

This note gives an overview of pre-nups and post-nups, and the practicalities involved in obtaining them.

17 July 2014

Searching for documents and information

Can you search for information in your spouse's papers? 

17 July 2014

Dissolution process

This note sets out how the process of dissolution of a civil partnership works.

14 July 2014

Checks or Cheques?

From October 2014, residential landlords who fail to check if their tenants have the right to live in the UK, before renting out their property, will face the prospect of fines.

02 July 2014

Private Client Briefing - Summer 2014

Our latest update on the topical issues and legal developments for private clients.

10 June 2014

Family Owned newsletter - June 2014

In this edition we discuss how to protect your business against the effects of a divorce and retaining ownership of a business within the family, amongst others articles.

04 June 2014

Food, Farming and Land Quarterly – Spring/Summer 2014

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.

02 May 2014

Proposed extension of capital gains tax regime to non-resident individuals

On 28 March 2014, the government issued a consultation paper setting out how it intends to implement an extension of capital gains tax (CGT) to gains made by non-residents disposing of UK residential property.

07 April 2014

Wealth Planning using Captive Insurance

Where family wealth is derived from an active business, captive insurance can provide significant opportunities to retain and transfer that wealth to other members of the business owner’s family.

07 April 2014

Paintings, Pearls and Port: Considerations for trustees when holding valuable chattels

In recent years there has been a significant increase in the number of trust funds which are comprised of physical assets rather than stocks, shares, bonds and money held in bank accounts. In addition, recent reports suggest that holdings of certain collectibles have outperformed equities and commodities over similar timeframes.

07 April 2014

Are you sure you are a trustee?

Many trustees reading this may be a little bemused by the title. ‘Yes, of course we are!’ will be the common response. And in most cases they would be right. But, in a surprisingly large number of cases, trustees may find they are not the trustees of a trust when they believed that they were - or at least not the validly appointed trustees.

07 April 2014

Trustee Liability Insurance

Like other businesses, corporate trustees have a number of ways of controlling their own risk of liability arising from the conduct of their businesses. Commonly this will include a range of legal and practical protections such as limitations on liability, indemnities where available and clear funding agreements. In addition, however, and where such protections are not available (or not satisfactory) trustees can look to the insurance market for bespoke products.

07 April 2014

It's a FATCA world...

FATCA (the Foreign Account Tax Compliance Act) is a US law which seeks to encourage information reporting on accounts and investments held by US citizens outside the US. It is due to come into effect this year, and is likely to have wide-ranging implications for taxpayers around the world, not just US citizens.

27 February 2014

Binding Pre-Nups – sensible planning or an attack on the foundations of marriage?

The Law Commission’s draft legislation would allow Pre-Nups to be made into binding contracts. Our Family lawyers discuss the proposal.

27 February 2014

Food, Farming and Land Quarterly

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.

29 January 2014

Family Owned Business newsletter

This edition discusses recent developments with employee incentives, tax efficient sale, alternative finance and the result of two recent surveys of family businesses.

14 January 2014

Private Client Briefing – Winter 2013/2014

Our latest update on the topical issues and legal developments for private clients.

10 October 2013

Freezing orders – a judicial warning

Family team partner Sarah Woodsford and solicitor Mary Gaskins summarise guidance and practice points on freezing orders in the recent divorce case of UL v BK (Freezing Orders: Safeguards: Standard Examples). As published in Family Law Journal, September 2013.