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Press release

Burges Salmon associate recognised in STEP Excellence Awards 2020

Helen MacLeod, associate in the firm’s Private Client Services team, achieved one of the highest scores in the STEP Advanced Certificate

Legal update

Domicile and Long-Term Residence: an early domicile conclusion can become an unwanted gift

The FTT decided it had authority to determine the taxpayer’s domicile status during an application for a closure notice and appeal against an information notice

Legal update

Re. Baron Templeman of White Lackington (Deceased) - Scrabble and the Golden Rule

At a time when the number of people looking to make or update their Wills has increased dramatically, this case has brought the issue of testamentary capacity and the 'Golden Rule' into focus

Legal update

The Divorce, Dissolution and Separation Bill: Reform and its Implications

An examination of the push for reform of the law on divorce and the changes that the Divorce, Dissolution and Separation Bill will bring about

Legal update

COVID-19: How validly to sign a Will whilst social distancing

Social distancing can make signing a Will with two witnesses quite challenging. In this article, we consider how a valid Will can be made during these unprecedented times

Legal update

Fisher v HMRC: The Upper-Tier Tribunal decision

The Upper-Tier Tribunal decision in Fisher v HMRC has clarified the scope of the Transfer of Assets Abroad code and the applicability of the motive defence

Legal update

COVID-19: Mitigating the impact on the charity sector

This article considers how charity trustees and philanthropists can mitigate the impact of social distancing upon the delivery of charitable goods and services

Legal update

Is HMRC's new draft Charter an improvement?

HMRC’s new draft Charter has some encouraging additions but a few concerning omissions will hopefully be amended before it is finalised

Legal update

COVID-19: Further immigration update from the Home Office

The Home Office has issued further guidance in relation to immigration and visa issues arising out of the COVID-19 pandemic

Legal update

New GDPR guidance for trustees and personal representatives

STEP has published new guidance as to how the GDPR should be applied in the context of trusts and estates

06 February 2020

Legal update

When is a farmhouse not a farmhouse?

Reassurance for farmers concerned that Inheritance Tax relief might not be available due to low level farming activities in the years prior to their deaths

17 January 2020

Legal update

The interactions of non-domiciled status and British citizenship by naturalisation

Is the intention to make the UK the principal home for naturalisation purposes consistent with the non-domiciled status?

10 December 2019