13 May 2013
The Supreme Court has handed down its judgment in the appeals against the Court of Appeal rulings in the jointly heard cases of Futter and another v HMRC; Pitt and another v HMRC ([2013] UKSC 26). This is an important decision for anyone involved in dealing with trusts and the adverse consequences of actions taken by trustees.
11 April 2013
Holding UK residential property in an offshore company is a very common strategy for non-resident and non-domiciled individuals. The UK government’s attack on “enveloping” of valuable residential property in the UK now seems to be fully-formed.
21 March 2013
Yesterday’s UK budget may mean an urgent re-think of some non-domiciled inheritance tax planning in relation to UK real estate.
14 March 2013
The latest issue of the periodic update on topical issues and legal developments for private clients. The Spring issue includes the latest news on: CGT Entrepreneurs' Relief for farmers and land owners; Employment disputes - An employer's guide; Family Partnerships; Use of "pilot" trusts in inheritance tax planning; Joint ownership of properties for unmarried couples or by friends.
08 March 2013
Experts will know that family proceedings are governed by the Family Procedure Rules 2010 which came into force on 6 April 2011. Part 25 of those rules and the accompanying Practice Direction deal with expert evidence. They have recently been expanded and updated; the changes came into force on 31 January 2013.
01 October 2012
Latest periodical keeping you informed of current issues and news.
20 September 2012
This note applies to both married couples who are divorcing and to civil partners wishing to dissolve their partnership.
20 September 2012
This note discusses pension sharing, the issues involved and how it works.
20 September 2012
These notes set out how the divorce process works.
20 September 2012
This note helps to provide some information on the legal issues around the arrangement of children on separation.
20 September 2012
This note provides information on the legal rights of unmarried Couples when separating.
20 September 2012
This note discusses the legal options available when reaching a financial settlement.
20 September 2012
This note gives an overview of what "Pre-Nups" are, and the practicalities involved in obtaining one.
20 September 2012
Can you search for information in your spouse's papers?
20 September 2012
This note provides information on the Burges Salmon Family and Matrimonial team.
09 July 2012
This note is intended to provide an update on our briefing last month about the tax changes for high-value residential property structures - typically used by non-dom clients. While the position is, as yet, not clear, some aspects of the new rules are being clarified.
28 June 2012
Periodic update on topical issues and legal developments for private clients.
01 June 2012
The UK's Budget on 22 March 2012 announced major new measures affecting the tax cost of holding high-value UK residential property within offshore trust and company structures. Few details were given and advisors have been waiting for a consultation document explaining the government's intentions: this was finally published on 31 May. Our briefing note summarises the thrust of the proposals.